Amit Kaushik vs. State Of Haryana
Held
The Court granted bail to the petitioner, considering his custody period of over one year and the fact that the trial was proceeding slowly. The maintainability of the FIR was left to be decided by the trial court.
Facts
An FIR was registered alleging the petitioner's firm utilized bogus Input Tax Credit (ITC) through fake documents, causing a loss of over Rs. 2 crore to the government. The firm was found to be non-existent and only engaged in paper transactions.
Key Issues
The primary issue was whether the FIR was maintainable under the GST Act and whether the petitioner was wrongly arrested. The court also considered the delay in trial and the petitioner's custody period.
Sections Cited
Section 132, Section 69
AI-generated summary — verify with the full judgment below
CRM-M-47866-2023 2023:PHHC:146692 - 1- 214 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-47866-2023 Date of Decision:03.11.2023 Amit Kaushik …Petitioner Vs. State of Haryana
…Respondent Coram : Hon’ble Mr. Justice N.S.Shekhawat Present: Mr. Rajiv Malhotra, Advocate for the petitioner. Ms. Sheenu Sura, Deputy Advocate General, Haryana. *** N.S.Shekhawat J.
The petitioner has filed the instant petition under Section 439 Cr.PC with a prayer to grant regular bail in case FIR No. 405 dated 24.10.2020, registered under Sections 420,467,468 and 471 of IPC (Section 201, 120-B IPC added later on), Police Station Faridabad Central, District Faridabad.
The FIR in the present case was got registered on the basis of the complaint moved by Rajesh Kumar Yadav, Excise and Taxation Officer, alleging therein that an information was received from the office of Excise and Taxation Commissioner, Panchkula regarding involvement of M/s A.S. Enterprises, Flat No. 68, ECWS Ground Floor Sector 81, Faridabad, having GSTIN 06BWTPA 3969EIZA, in utilizing bogus Input Tax Credit (ITC) through fake documents. On physical verification of the business premises of the abovesaid firm and regis
The judgment continues below.
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