The Court held that offences under a special statute do not displace offences under the general criminal law, and there is no inhibition in passing over the investigation to regular police.
The Bombay High Court has dismissed a criminal writ petition challenging police investigation into an FIR registered at Sadar Police Station, Yavatmal, which included offences under both the MGST Act and the Bharatiya Nyaya Sanhita [Charan Kawal Singh Gujral v. State of Maharashtra & Anr].
The Division Bench of Justice Urmila Joshi Phalke and Justice Raj D. Wakode relied upon the Supreme Court's ruling in State of West Bengal v. Narayan K. Patodia, which held that where IPC or other offences are detected during investigation, there is no inhibition in passing over the investigation to regular police. Section 72 of the MGST Act itself mandates police officers to assist proper officers.
The FIR alleged that fake companies had been registered using false documents, bogus invoices worth crores generated without actual business, and fraudulent ITC availed. The accused were additionally charged under Sections 318(4), 336(3), and 340(2) of the BNS — offences not coextensive with any MGST offence.
Applying State of Maharashtra v. Sayyed Hassan and Section 26 of the General Clauses Act, the Court confirmed that prosecution under two enactments is permissible — only punishment twice for the same offence is barred. The prayer to quash the FIR was also rejected, the Court noting that an FIR is merely the first step towards investigation.
2026-juristway.com-2943-HC(Bombay)-GST | High Court of Bombay | Criminal Writ Petition No. 402 of 2026 | 08.10.2026
