2026-VIL-1172-BOM
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SGST High Court Cases

GST - Power of Police to register FIR and investigate offences under CGST Act, 2017 along with offences under Bharatiya Nyaya Sanhita, 2023 - FIR was registered at the instance of a State Tax Officer alleging offences under Section 132(1) of the CGST Act and Sections 318(4), 336(3) and 340(2) of BNS, on the allegation that false and fabricated documents were submitted for obtaining registration and bogus invoices were generated without actual business transactions solely for availing fraudulent input tax credit - Whether the police can register an FIR and carry out investigation when offences under the CGST/SGST Act are alleged, and whether the investigation is liable to be declared illegal and quashed - HELD - Under Section 4(2) of the Code, offences under any other law are to be investigated, inquired into and tried according to the provisions of the Code, subject to any enactment regulating the manner or place of investigating such offences. The Supreme Court has held that offences under the Indian Penal Code committed while committing an offence under a special statute are not displaced, and that it is open to the specialised agency to get the assistance of any other legally constituted investigating agency. If offences falling under the Penal Code or any other enactment are also detected during the investigation, there is no inhibition to pass over the investigation to the regular police. Section 72 of the CGST Act specifically provides that all officers of Police shall assist the proper officers in the implementation of the Act - In the present case, the accused are also charged for offences under Sections 318(4), 336(3) and 340(2) of BNS, which are not common with any of the offences under the CGST Act. There is no bar to a trial or conviction of an offender under two different enactments, and the bar is only to the punishment of the offender twice for the same offence. The police are therefore not debarred from carrying out the investigation - An FIR is not an encyclopedia of the entire case and only sets the investigation machinery into motion, the Petitioner is not the accused therein and the matter is still at the stage of investigation, and the FIR need not be quashed even if the investigation was to be conducted by a different agency - The contention of the Petitioner is not sustainable, the prayers to declare the initiation of investigation illegal and to quash it are rejected - The Writ Petition is dismissed
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