Jatinder Menro vs. State Of Punjab
Held
The Court granted anticipatory bail, finding the allegations in the FIR and the previous complaint under the CGST Act to be overlapping. It noted the substantial period the petitioners had already spent in custody for the CGST Act complaint and the delay in their arrest in the present FIR.
Facts
Petitioners sought anticipatory bail in an FIR alleging fraudulent claims of Input Tax Credit (ITC) through fake bills and dummy firms. The prosecution claimed the petitioners were involved in creating fake firms and showing fictitious transactions causing loss to the government.
Key Issues
Whether prosecution under IPC is barred when the same act is an offence under a special enactment like the GST Act, and whether the principle of double jeopardy applies.
Sections Cited
Section 132, Section 6(2)(b), Section 438(2)
AI-generated summary — verify with the full judgment below
In The High Court for the States of Punjab and Haryana At Chandigarh (I)
CRM-M-49906-2024 (O&M)
Date of Decision:- 14.11.2024 Jatinder Menro …………..… Petitioner Versus State of Punjab ………...... Respondent (II)
CRM-M-50988-2024 (O&M) Mandeep Singh
.................… Petitioner Versus State of Punjab …………... Respondent CORAM: HON'BLE MR. JUSTICE GURVINDER SINGH GILL Present:- Mr. Preetinder Singh Ahluwalia, Advocate, for the petitioner. Mr. Japjot Singh, AAG, Punjab. * * * * * FIR NO. DATE POLICE STATION OFFENCES 106 05.07.2018 Mandi
Gobindgarh, District Fatehgarh Sahib 420, 120-B IPC and Section 132(1) of the Punjab Goods and Services Act, 2017 to which Sections 465, 467, 468, 471 IPC added subsequently vide DDR No.6 dated 26.12.2023 MOHAN SINGH 2024.11.14 18:25 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh
CRM-M Nos.49906 & 50988 of 2024 (O&M) GURVINDER SINGH GILL
, J .
This order shall dispose of the above mentioned two petitions wherein petitioners Jatinder Menro and Mandeep Singh seek grant of ant
The judgment continues below.
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