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TRIPURA HIGH COURT
Akil Kureshi, C. J.
Sentu Dey v. State of Tripura
| Table of Content |
|---|
| 1. the complaint against the petitioner led to a criminal case initiation. (Para 1 , 2 , 3) |
| 2. magistrate ordered investigation post cognizance of the complaint. (Para 4 , 5) |
| 3. petitioner's counsel raised contentions regarding the magistrate's powers. (Para 6 , 8 , 12) |
| 4. citing case law, the petitioner argues against police investigation after cognizance. (Para 7 , 10 , 14) |
| 5. court emphasizes impact of proper cognizance and magistrate responsibilities. (Para 9 , 11 , 20 , 28) |
| 6. impugned order is quashed, complaint will continue as per law. (Para 30 , 31) |
1. The petitioner has challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, 1st Class, Bishalgarh under which he has sent a criminal case CR 03 of 2020 for investigation under S.156(3) of Criminal Procedure Code to the concerned Police Station.
2. This challenge of the petitioner arises in following factual background:
The petitioner is a sole proprietor of one M/S. Sentu Dey, which is registered under Tripura State Goods and Service Tax Act, 2017 (Tripura State GST Act) (hereinafter to be referred to as the 'SGST Act') and related statutes. On 27.11.2020, Superintendent of State Taxes, Bisha
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