JUDGMENT :

1. Rule. Mr. Dhawan Jayswal, learned Additional Public Prosecutor and Mr. Varun Patel, learned advocate, waive service of notice of rule on behalf of respondents Nos.1 & 2 respectively.

2. This petition has been filed under section 482 of the Code of Criminal Procedure for quashing the complaint made by the Office of the Assistant Commissioner of Income Tax, Surat which has culminated into Criminal Case No.23693 of 2019 pending before the Court of learned Chief Judicial Magistrate, Surat against the petitioners for the offence punishable under Section 276C(2) read with Section 278E of Income Tax Act, as well as the order issuing summons dated 13.6.2019.

3. It is contended by the petitioners that they are independent and non-executive Directors of the Company named Sumeet Industries Limited. They had joined the Company on 28.6.2014, 13.2.2017 and 11.4.2017 respectively. It is submitted by the petitioners that they have no role to play in the day to day affairs of the Company and they have tendered their resignation on 30.11.2018, 19.11.2018 and 3.11.2018 respectively, the said resignation is also reflected in Form DIR-12 maintained with the Ministry of Corporate Affairs.

3.1 The petitioners state that since they have resigned from the Company, are not aware about the functioning of the Company but from the information gathered from the sources and averment made in the complaint, it is stated by the Petitioners that the Company accused No.1 was having the Tax liability of Rs. 13,90,27,650/- out of, which prior to the filing of the complaint, Rs. 11,12,00,439/- was already paid. The accused- Company has responded to the show-cause Notice dated 25.1.2019, the Company had informed Respondent No.2 of having already paid Rs.7,28,45,394/- and further Rs. 3,83,55,045/- was due from the GST Department as refund on export for which the Respondent No.2 had already issued a notice to the GST Department for remitting the said refund directly in the account of the Income Tax Department. On the same line, with similar request, the accused Company had written a letter to the GST Department making similar request to GST Department for transferring the said refund directly into the Account of the Income Tax Department. Thus, it is stated by the petitioners that already total amount of Rs. 11,12,00,439/- was secured with the respondent No.2 prior to filing of the impugned complaint.

3.2 It is urged by the Petitioners that the accused Company has after the complaint paid the remaining tax amount. Certain amount was directly deposited by the Company and the remaining amount was deposited by the GST Department which clearly shows that the delay, if any, was attributable to the GST Department and not to the accused Company.

3.3 The petitioners state that they have resigned way back in the month of November, 2018 and the Certificate of the Chartered Accountant dated 19.11.2019 along with necessary documents shows that the entire tax liability had been paid by the accused Company. Therefore, the petitioners are constrained to approach this Court by way petition under Section 482 of Cr.P.C. for quashing of the impugned proceedings, pending before the Court of learned Chief Judicial Magistrate, Surat.

4. It is relevant to note that Hon’ble Apex Court in S.L.P. No.213 of 2022 has passed following order:-

“UPON hearing the counsel the Court made the following

ORDER

It is informed to this Court that the component of tax for the Assessment Year 2017-2018 for a sum of Rs.13,90,27,650/- (Thirteen Crore Ninety Lakh Twenty Seven Thousand Six Hundred Fifty Only) have been made over by the respondents to the petitioner in the Income Tax Department. This fact has not been disputed.

Mr.K.M.Nataraj, learned ASG further submits that a further notice dated 10.01.2022 have been served for the Assessment Year 2017-2018 which is still outstanding.

After we have heard the learned counsel for the parties find no reason to interfere in the order impugned in our jurisdiction u