State Of West Bengal vs Narayan K.Patodia

The Supreme Court held that the High Court erred in quashing the FIR registered under Sections 403, 409, 465, 468, 471, 419, 420 IPC and Section 88(1)(b)(6) and (7) of the West Bengal Sales Tax Act, 1994. The Court clarified that the Bureau of Investigation under the Sales Tax Act has the authority to investigate such offences, and the complaint was validly forwarded by the Assistant Commissioner of Commercial Taxes. Consequently, the Court set aside the High Court's order and reinstated the FIR, allowing the investigation to proceed.