2026-VIL-335-GAU
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SGST High Court Cases

GST - Violation of Interim order, Initiation of coercive action, Filing of FIR under special statute - The High Court, in its previous order directed the respondent authorities not to take any coercive action against the petitioner, despite this, the authorities filed an FIR against the top officials of the petitioner under various sections of the BNS, 2023, in addition to Section 132 of the CGST/SGST Act, 2017 - Whether the filing of the FIR by the respondent was in violation of the interim order passed by the High Court and whether the investigation should have been carried out under the provisions of the Assam GST Act, 2017 instead of the regular penal statute, i.e., the BNS, 2023 - HELD - The interim order passed on 19.12.2025, directing the respondent authorities not to take any coercive action against the petitioner, was still in force, and the respondent authorities had not filed any application for its modification or cancellation. The filing of the FIR against the top officials of the petitioner is in clear violation of the interim order. The respondent authorities should have approached the Court for modification or cancellation of the order instead of taking such action unilaterally – Further, when an offence is allegedly committed under a special statute, the investigation should be carried out under the provisions of that statute alone and not under the regular penal statute - The respondent authorities are directed not to take any coercive action against the officials named in the FIR. The interim order passed earlier shall continue until further order – Ordered accordingly
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