Vishal vs. State Of Haryana And Others
Held
The High Court held that at the current stage, it is not possible to definitively determine if the allegations fall within the purview of the cited IPC sections or GST provisions. Therefore, the plea to quash the FIR was found to be without merit.
Facts
An FIR was lodged under the Central Sales Tax Act and IPC sections for alleged fraudulent transactions and non-existent firm. The petitioner, accused in the FIR, sought to quash it, claiming he conducted legitimate business with proper documentation.
Key Issues
Whether the allegations in the FIR disclose a cognizable offence warranting investigation, and if the court should quash the FIR at this preliminary stage.
Sections Cited
Section 11, Central Sales Tax Act, 1956, Sections 420, 467, 468, 471 IPC, Section 74(5) CGST Act, 2017, Section 132 GST
AI-generated summary — verify with the full judgment below
CRM-M No.41128 of 2022 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M No.41128 of 2022 (O&M) Reserved on :04.09.2025 Pronounced on:31.10.2025. Vishal ......Petitioner Versus State of Haryana and others ...... Respondents CORAM: HON'BLE MR.JUSTICE SURYA PARTAP SINGH Argued by:Mr. Pragyati, Advocate for Mr. Sandeep Goyal, Advocate for the petitioner. Ms. Deepali Verma, AAG, Haryana. SURYA PARTAP SINGH
, J . (Oral)
: In Police Station Gohana City, District Sonepat, the FIR No.475 dated 20.10.2020 has been lodged for the commission of offence punishable under Section 11 of the Central Sales Tax Act, 1956 and under Sections 420, 467, 468 and 471 of IPC. In the above mentioned FIR the petitioner has been arrayed as an accused. The petitioner is aggrieved of the above mentioned prosecution, and therefore, he has approached this Court for quashing of abovesaid FIR by invoking the jurisdiction vested in this Court by virtue of Section 482 Cr.P.C.
In nut-shell, the facts emerging from record are that the above mentioned FIR came into being in response to a written complaint submitted by the Office of Excise and Taxation officer dated 13
The judgment continues below.
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