Rajesh Kumar vs. State Of Punjab And Others
Facts
The petitioner, Rajesh Kumar, filed a petition before the High Court of Punjab and Haryana seeking directions against respondents 1 to 4 to take action against respondent 7 for alleged offenses including cheating, forgery, falsification of GST records, fraudulent manipulation of GST records, and criminal misappropriation of GST amounts collected from the petitioner. The petitioner had previously filed a representation dated November 6, 2025, before respondent 5. The petitioner's counsel requested the court to direct respondent 5 to decide this representation within a stipulated time. The State of Punjab was represented by its counsel.
Held
The High Court disposed of the petition by directing respondent No. 5 to decide the petitioner's representation (Annexure P-7) by passing a speaking order within one month from the date of receiving a copy of the court's order. The Court explicitly clarified that it was not returning any finding on the merits of the contents of the representation. Respondent No. 5 was granted liberty to make an independent assessment of the representation's contents and take an independent decision at their level. The Court did not address the substantive allegations of cheating, forgery, or misappropriation of GST amounts, focusing solely on the procedural direction to decide the pending representation.
Key Issues
1. Whether the Court should direct respondent No. 5 to decide the petitioner's representation dated November 6, 2025, concerning alleged offenses related to GST records and misappropriation of GST amounts. Petitioner's contention: The petitioner argued that respondent No. 5 should be directed to decide their representation within a specified period. They sought appropriate action against respondent No. 7 for offenses including cheating, forgery, falsification of GST records, fraudulent manipulation of GST records, and criminal misappropriation of GST amounts collected from the petitioner, and for a fair investigation. Revenue/State's contention: The judgment records no specific argument from the State of Punjab regarding the merits of the petitioner's representation or the alleged offenses. Their appearance was noted after advance notice was served.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision:02.06.2026 Rajesh Kumar ......Petitioner Versus State of Punjab and others ...... Respondents CORAM: HON'BLE MR.JUSTICE SURYA PARTAP SINGH Present: Mr. Paras Jagga, Advocate for the petitioner. Mr. I.P.S. Sabharwal, DAG, Punjab. SURYA PARTAP SINGH
, J . (Oral)
:
The instant petition has been filed by the petitioner for directions to the respondent Nos.1 to 4 to take appropriate action against respondent No.7 for the commission of offence of cheating, forgery, falsification of record, fraudulent manipulation of GST record and criminal misappropriation of GST amount collected from the petitioner and to conduct fair investigation in accordance with law.
The learned counsel representing the petitioner submits that the petitioner has filed the representation dated 06.11.2025 (Annexure P-7) before the respondent No.
The learned counsel prays for disposing of the present petition by issuing directions to the respondent No.5 to decide the abovementioned representation within the stipulated time.
Not
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.