Avtarjit Sharma vs. State Of Punjab
Held
The Court confirmed the interim anticipatory bail granted to the petitioner. This was based on the petitioner joining the investigation and the State confirming that custodial interrogation was not required.
Facts
The petitioner sought anticipatory bail in a case involving allegations of creating fake firms and wrongful claims of Input Tax Credit (ITC) under the Punjab Goods and Services Act, 2017. The petitioner was named as an accused after a significant delay based on a co-accused's disclosure statement.
Key Issues
Whether the petitioner is entitled to anticipatory bail given the delay in naming him as an accused and his cooperation with the investigation.
Sections Cited
Section 132(1) of the Punjab Goods and Services Act, 2017
AI-generated summary — verify with the full judgment below
CRM-M-51754-2025 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 219 CRM-M-51754-2025 Decided on: 08.12.2025 Avtarjit Sharma …...Petitioner Versus State of Punjab …...Respondent CORAM: HON'BLE MR. JUSTICE SANJAY VASHISTH Present: Mr. Jasraj Singh, Advocate for the petitioner. Mr. Sukhbeer Singh, DAG, Punjab. **** SANJAY VASHISTH, J.
Prayer in this petition, filed under Section 482 of the BNSS, 2023 (earlier Section 438 Cr.P.C.), is for grant of anticipatory bail to the petitioner, who has been booked in a criminal case arising out of First Information Report, as detailed hereunder:- Name & age of Petitioner (s) FIR No. Date Section(s) Police Station District Avtarjit Sharma 106 05.07.2018 420, 120- B IPC and Section 132(1) of the Punjab Goods and Services Act, 2017 (Sections 465, 467, 468, 471 IPC were added later on) Mandi Gobindgarh Fatehgarh Sahib RASHMI 2025.12.10 19:46 I attest to the accuracy and integrity of this document
CRM-M-51754-2025 2
On 15.09.2025, following order was passed:- “1. The petitioner seeks grant of anticipatory bail in respect of a case registered against him, in case, FIR No.106, dated 05.07.2018, Police Station Mandi Gobindgarh,
The judgment continues below.
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