The Calcutta High Court refused to quash an FIR alleging GST-related offences under the Bharatiya Nyaya Sanhita, holding that prior sanction from the GST Commissioner is not required for registration of an FIR under the BNS.
Calcutta HC Upholds FIR Despite Lack of GST Sanction
The Calcutta High Court declined to quash a criminal FIR that included allegations under both the CGST Act and the Bharatiya Nyaya Sanhita, 2023 (BNS), ruling that the absence of prior sanction from the GST Commissioner does not vitiate the FIR at a preliminary stage. The court emphasized that criminal investigations under the BNS operate independently of GST-specific sanction requirements.
The petitioner had argued that the FIR was legally invalid due to non-observance of Section 132 of the CGST Act, which mandates prior sanction before prosecution for certain offences. However, the court distinguished between proceedings under the CGST Act and criminal offences under the BNS, noting that the latter fall under general penal law and do not require such pre-approval for investigation.
An FIR invoking multiple statutes — including fiscal and general criminal law — cannot be quashed merely for want of sanction under one of them, especially when serious offences like cheating (BNS 318) or criminal conspiracy (BNS 61) are alleged.
The decision clarifies that overlapping jurisdiction under tax and criminal statutes should not create procedural hurdles to investigation. Practitioners must assess whether allegations constitute standalone criminal conduct under the BNS, independent of sanction norms under tax legislation.
Citations
- BNS 318(4), 61(2); CGST Act, Section 132
