GST Verification reports  –—-- In accordance with the order dated 30.9.2021, the respondent counsel after interaction with department submitted that the GST papers furnished by the accused petitioner were found to be genuine, whereas a report has been furnished by the Police officer that the GST papers furnished by the petitioner were not genuine. The report of the Police officer is based on information of another departmental officer. The court observed that the information received by the State Counsel and the information received by the Police Officer from two different officers of the same rank of the same Department an such a divergent view of the two competent authorities is likely to affect the effective administration of tax matter.

Held that:- The Hon’ble High Court directed the Public Prosecutor to call the investigating police officer and other departmental officers and submit a report.  List the matter on 27.10.2021.