petitioner by the GDA. It has come on record that there were certain issues in regard to the grant of the Completion Certificate, which was given conditionally in 2014 and 2016; however there was subsequent litigation undertaken against the petitioner and eventually, in the Writ (C) No. 20269/2023 , the Government of Uttar Pradesh had informed that the Completion Certificate has been cancelled on 17.02.2023. Even though there may have been issues in regard to the issue of Completion Certificate, which were being addressed by the petitioner from time to time, there is not an iota of evidence to show that despite there being disputes in regard to the Completion Certificate, the possession of the properties,was not handed over to the prospective buyers including the respondent No. 2. In case the respondent No. 2 had any hesitation in taking the possession on account of non-issue of Completion Certificate, it was at liberty to rescind/terminate the Shop Buyers’ Agreement and seek the return of its money. This inability in not being able to get the Completion Certificate cannot be attributed as a deceitful act on the part of the petitioner, but is purely a commercial exigency. It is evident from the contents of the complaint, as well as, the documents annexed that it is only a commercial dispute having no element of fraud or deceit, which are necessary ingredients for an offence under Section 420 IPC. There is no claim ever made by the respondent No. 2 for return of its money or that the petitioner has dishonestly misappropriated the amounts paid by respondent No. 2 to the petitioner. 27. It is, therefore, concluded that the complaint along with the documents, discloses a dispute which is of civil nature and no ingredients of criminal offences under Section 420/406 IPC, have been made out. C onsequently, the FIR No. 140/2023 dated 03.03.2023, registered at Police Station Kalkaji and all