TaxTMI 
TaxTMI 
2026 (5) TMI 1651
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.... the Deputy Commissioner, State Goods and Services Tax Department, Sector-I, Rampur has also been filed. 2. The parties do not propose to file any further affidavits. 3. Admit. 4. Heard forthwith. 5. Heard Mr. Sushil Shukla, learned Senior Advocate assisted by Mr. Sharad Sharma, learned Counsel for the petitioner, Mr. Anoop Trivedi, learned Additional Advocate General, assisted by Ms. Sadhna Singh, learned Additional Government Advocate appearing on behalf of respondent no. 3 and Mr. Shashi Shekhar Tiwari, learned Additional Government Advocate appearing on behalf of respondent nos. 1 and 2. 6. In its amended form, this petition now challenges the First Information Report dated 04.10.2025 giving rise to Case Crime No. 175 of ....
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....o that effect in the FIR is said to be factually incorrect. 8. According to the instructions of his client Mohd. Haris, the petitioner filed two online statutory appeals on 15th of August, 2025 before the Appellate Authority-3 in accordance with Section 107 of the GST Act, 2017, uploading the memoranda of appeals and other required documents on the GST Portal in respect of two identical orders dated 18.04.2025 passed by the Deputy commissioner, GST, Sector-1, Rampur. It is emphasized that payment of pre-deposit of 10 % of the disputed tax by utilization of the Input Tax Credit and Electronic Credit Ledger of any assessee is permissible under CBIC-20001/2/2022- GST dated 06.07.2022. The aforesaid provision and procedure for making pre-dep....
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....Deputy Commissioner of GST, respondent no.3, instead of proceeding to recover the assessed amount of tax, interest and penalty from the petitioner's client, lodged the impugned F.I.R. on 04.10.2025, not only against the petitioner's client but also nominating the petitioner for allegedly making a pre-deposit of 10% of the dispute tax out of the Electronic Credit Ledger by utilizing Input Tax Credit, which, according to the informant, was an illegal course adopted by the petitioner's client in appealing his order. It was also alleged in the F.I.R. that there was evasion of GST, committed by the petitioner's client in conspiracy with the petitioner, in order to cause financial loss to the State Exchequer. It is this part of the F.I.R. which a....
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....Police swung into action and a charge-sheet was promptly cleared and filed in Court, all in one day, that is to say on 14.05.2026 and an order of cognizance was also passed the same day by the learned Additional Chief Judicial Magistrate. This necessitated an amendment of the writ petition, and, now, the order of cognizance and the charge-sheet are also under challenge before us. 16. We have heard Mr. Shushil Shukla, learned Senior Advocate, Mr. Anoop Trivedi, learned Additional Advocate General and Ms. Sadhna Singh, learned Additional Government Advocate on behalf of the GST. 17. After a careful consideration of the matter, what we find is that the impugned F.I.R., lodged in this case, which has led to the police report and the order....
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....irator with the assessee. It is purely a professional act and not at all something to do with his client's business. It was done in the course of filing an appeal and nothing more. It was based on a particular view of the law, whether right, wrong or utterly wrong. 19. In the circumstances, we are of opinion that the impugned F.I.R., the charge-sheet filed by the Police, on its basis and the order of cognizance cannot be sustained. This writ petition succeeds and is allowed. The impugned F.I.R. dated 04.10.2025 giving rise to Case Crime No. 175 of 2025, under Sections 61(2), 318(4), 336(3), 338, 340(2), BNS, Police Station- Kotwali, District-Rampur, Charge-sheet No. 30 of 2026 dated 04.04.2026 filed in Court and the cognizance order date....