Gujarat High Court Issues Notice To GST Dept In Mahesh Langa's Plea Against Second FIR On Alleged Tax Fraud

The Gujarat High Court on Monday (December 23) issued notice to the State and GST Department in a plea by journalist Mahesh Langa for quashing an FIR registered at Rajkot where though Langa has not been made an accused, he apprehends the same as a similar FIR pertaining to alleged GST fraud is already registered at Ahmedabad.

During the hearing, advocate AJ Yagnik submitted before Justice Sandeep Bhatt that a second and subsequent FIRs arising from the same GST offences are not maintainable.

He submitted that an investigation may happen but in connection with the first FIR registered with DCB Ahmedabad. He then contended that if the Court allows, the first FIR will be taken as reference for investigation and if the Court rejects, the DCB, Rajkot may continue the investigation (with reference to secondary and similar FIRs). He then pointed out that they have served an advance copy to the State but couldn't serve it to the GST Department as they did not have details of the counsel who appears for the department.

The court thereafter said, “Heard learned Advocate Mr. A.J Yagnik with Mr. Rajguru for the Petitioner and Senior Advocate, Learned Additional Advocate General Mr. Amin with Learned APP. Prima facie transpires that the presence of GST Department is also required for the further consideration of the present petition. Issue Notice returnable on 07.01.2025.”

Background

The FIR in question has been registered at DCB (Detection of Crime Branch) Police Station, Rajkot under Sections 420 (Cheating) 465 (Punishment for forgery) 467 (Forgery of valuable security) Section 468 (Forgery for the purpose of cheating) 471 (Using as genuine a forged document or electronic record) 120B (Punishment for criminal conspiracy).

The complaint was filed by the CGST Superintendent alleging that an entity–M/S Shree Krishna Trading fraudulently obtaining GST registration using forged documents to generate fake bills and illegally passed Input Tax Credit (ITC) to different firms including D.A. Enterprise–whose partners include Langa's family.

Langa has claimed that though he has not been named as an accused in the Rajkot FIR however he apprehends that he may be treated as an accused since an FIR registered in Ahmedabad containing similar offences arraigns him as an accused.

Case Title: Maheshdan Prabhudan Langa vs State of Gujarat