HC Directs Investigating Agency to Conclude Investigation Expeditiously in Case of Misuse of DSC for Filing GST Return
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- Last Updated on 17 January, 2024
Case Details: Sauryajyoti Renewables (P.) Ltd. v. State of West Bengal - [2024] 158 taxmann.com 359 (Calcutta)
Judiciary and Counsel Details
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- Jay Sengupta, J.
- Arundhati Banerjee, Kaustav Banerjee & Ms Ria Kundu for the Petitioner.
- Somnath Ganguli, Balarko Sen & Sukalpa Seal for the Respondent.
Facts of the Case
The petitioner had engaged a person to look after its accounts who misused digital signature of petitioner and uploaded false returns by even including the names of clients whom the petitioner had never dealt with.
The petitioner filed complaint before police but same was not acted upon. It filed application under Section 156(3) of CrPC and FIR was lodged but the same was not being investigated properly. It filed writ petition for seeking direction to conclude investigation.
High Court Held
The Honorable High Court noted that the alleged offences were being investigated into but no report in final form has yet been submitted in respect of FIR lodged on the complaint of the petitioner. Therefore, it was directed to the investigating agency to conclude the investigation expeditiously and in accordance with law.
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