Sri. Ramesh vs. The State Of Karnataka By

CRL.P/4330/2018HC KarnatakaGSTCNR KAHC01037291201809 July 2018Bench: JOHN MICHAEL CUNHA5 pages

For Petitioner: Sri Vishwajith Shetty.S, AdvocateFor Respondent: Sri S Vishwa Murthy, HCGP

AI SummaryAllowed

Held

The Court held that the GST Act provides for recovery of dues and resort to criminal process for tax recovery is uncalled for. The petitioner was directed to appear before the Investigating Officer for interrogation and was granted bail.

Facts

The petitioner is accused of failing to submit 'C' Forms for inter-state sales and not paying sales tax amounting to Rs. 3,21,75,988/-. He sought anticipatory bail in a criminal case filed under Section 420 of IPC.

Key Issues

Whether criminal proceedings under Section 420 IPC are appropriate for recovery of tax dues when specific GST provisions exist for such recovery. Whether the petitioner is entitled to anticipatory bail.

Sections Cited

Section 420 of IPC

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2018 BEFORE THE HON'BLE MR. JUSTICE JOHN MICHAEL CUNHA CRIMINAL PETITION NO.4330/2018 Between: Sri Ramesh S/o Puttaswamy Aged about 44 years R/at No.44/20, 1st Cross Azad Nagar Bengaluru – 560 018 Proprietor of Raj Associates TIN No.29401242362 Thippenahalli Nagasandra Bengaluru – 560 073 …Petitioner (By Sri Vishwajith Shetty.S, Advocate) And: The State of Karnataka By Peenya Police Station Bengaluru Represented by S.P.P., High Court of Karnataka, Bengaluru – 560 001 ...Respondent (By Sri S Vishwa Murthy, HCGP) 2 This Criminal petition is filed under Section 438 of Cr.P.C praying to enlarge the petitioner on bail in the event of his arrest in Crime No.83/2016 of Peenya Police Station, Bengaluru for the offence punishable under Section 420 of IPC and etc., This Criminal petition coming on for Orders, this day, the court made the following:

The petitioner has sought for an order of anticipatory bail in Crime No.83/2016 for the offences punishable under Section 420 of IPC.

Heard the

The judgment continues below.

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.