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IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S. DIAS, J
P.MAHESWARAN – Appellant
Versus
STATE OF KERALA – Respondent


Advocates:
For the Appellants/Petitioners: SRI.V.A.JOHNSON
For the Respondents: PP.SRI.M.P.PRASANTH

C.S.DIAS, J.

---------------------------------------

Crl.M.C. No.5717 OF 2025 -----------------------------------------

Dated this the 23rd day of October, 2025 ORDER The petitioner is the sole accused in C.C.No.323/2022 on the file of the Court of the Judicial First Class- Magistrate-I, Palakkad, which arises out of Crime No.734/2020 registered by the Walayar Police Station, Palakkad for allegedly committing the offences punishable under Sections 417 , 468 and 471 of the Indian Penal Code .

2. The prosecution case, in essence, is that, on

14.11.2020, at around 17:45 hours, the petitioner without knowledge and consent of the defacto complainant prepared a fake bill using the GST number of the business establishment of a company named Js Trading Company, Idukki, owned by the defacto complainant and using the said number loaded goods in a lorry belonging to Sri Amman Agencies. Thus, the accused has committed the above offences.

3. I have heard the learned Counsel for the petitioner and learned Public Prosecutor.

4. The learned Counsel for the petitioner submits that, even if the allegations in Annexure-1 Final Report are taken on its face value, the same will not attract the offences char

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