ORAL ORDER

1. Rule. Learned Additional Public Prosecutor as well as learned advocate appearing for the Complainant waive service of Rule on behalf of the respective respondents.

2. By way of this petition under Section 482 of the Code of Criminal Procedure, 1973, the petitioners have prayed for quashing and setting aside F.I.R. bearing C.R. No. II – 23 of 2018 registered with Mahuva Police Station, Dist. Surat for the commission of offence punishable under Sections 85(1)(j) of the Gujarat Value Added Tax Act, 2003 as well as all other consequential proceedings arising out of the aforesaid FIR qua the petitioners.

3. Learned advocate Mr.Shaikh for the petitioners draws attention of this Court to the communication dated 01.02.2023 and points out from page no.18 footnote that the copy of the communication was sent to the concerned court for withdrawal of the case as the petitioner has paid all the outstanding amount of tax and now there are no dues.

4. Learned APP Mr.Kanva Antani, upon instructions from the officer Mr.Mahida Narvarsinh Jivabhai, Assistant Commissioner of State Tax, Division-69, Vyara, District Tapi confirms the aforesaid amount and states that as of now there are no dues against the petitioners and that communication relied upon by the petitioners was duly issued by the Assistant State Tax Officer-I, Division-69, Vyara Taluka, District Tapi.

8. Having heard the learned advocates appearing for the respective parties, considering the facts and circumstances arising out of the present petition as well as taking into consideration the decisions rendered by the Hon'ble Supreme Court in the cases of Gian Singh Vs. State of Punjab & Anr., reported in (2012) 10 SCC 303, Madan Mohan Abbot Vs. State of Punjab, reported in (2008) 4 SCC 582, Nikhil Merchant Vs. Central Bureau of Investigation & Anr., reported in 2009 (1) GLH 31, Manoj Sharma Vs. State & Ors., reported in 2009 (1) GLH 190 and Narinder Singh & Ors. Vs. State of Punjab & Anr. reported in 2014 (2) Crime 67 (SC), it appears that further continuation of criminal proceedings in relation to the impugned FIR against the petitioners would be unnecessary harassment to the petitioners. I have also considered the latest decision of the Hon'ble Supreme Court in the case of Parbatbhai Aahir @ Parbatbhai Bhimsinhbhai Karmur and others v. State of Gujarat, Criminal Appeal No.1723 of 2017 dated 4.10.2017 and the guidelines issued by the Hon'ble Supreme Court in the said decision, particularly paragraph 15. Considering the nature of disputes between the parties which are all private in nature, I am of the opinion that the matter requires consideration. It appears that the trial would be futile and further continuance of the proceedings pursuant to the impugned FIR would amount to abuse of process of law and hence, to secure the ends of justice, the impugned FIR is required to be quashed and set aside in exercise of powers conferred under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023.

9. Resultantly, this application is allowed and the impugned F.I.R. bearing C.R. No. II – 23 of 2018 registered with Mahuva Police Station, Dist. Surat is hereby quashed and set aside qua the petitioners. Consequently, all other proceedings arising out of the aforesaid F.I.R. are also quashed and set aside qua the petitioners. Accordingly, Rule is made absolute.

Direct service is permitted.