Anupam Singla vs. State Of Haryana And Another
Held
The Court held that once proceedings under one GST Act (CGST or HGST) are initiated for a specific cause of action, similar proceedings under the other Act for the same cause of action cannot be initiated. The FIR was quashed concerning HGST Act provisions but allowed to continue for IPC offenses.
Facts
The petitioner sought quashing of an FIR under the HGST Act and IPC offenses, arguing that proceedings under the CGST Act for the same cause of action had already been initiated. The Excise & Taxation Commissioner's affidavit confirmed the same cause of action for both acts.
Key Issues
Whether parallel proceedings under CGST and HGST Acts can be initiated for the same cause of action. Whether an FIR can be quashed for GST offenses if proceedings under another GST Act are already underway for the same facts.
Sections Cited
Section 6(2)(b), Section 132(1)(B)(C), Section 167(2)
AI-generated summary — verify with the full judgment below
108 (seven cases) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-41006-2020 Anupam Singla ...... Petitioner Versus State of Haryana and others ...... Respondents
CRM-M-18621-2021 Jagtar Singh ...... Petitioner Versus State of Haryana and another ...... Respondents
CRM-M-34606-2021 Parveen Mehta ...... Petitioner Versus State of Haryana ...... Respondent
CRM-M-15248-2021 Devi Lal Singh ...... Petitioner Versus State of Haryana ...... Respondent
CRM-M-47869-2021 Sunil ...... Petitioner Versus State of Haryana ...... Respondent MAMTA MALHOTRA 2022.08.10 16:56 I attest to the accuracy and integrity of this document Chandigarh
CRM-M-41006-2020 alongwith connected matters -2-
CRM-M-21829-2022 Sheetal Garg ...... Petitioner Versus State of Haryana and another ...... Respondents
CRM-M-44111-2020 Charan Singh ...... Petitioner Versus State of Haryana and another ...... Respondents Date of Order : 03.08.2022 CORAM : HON'BLE MR. JUSTICE AMOL RATTAN SINGH *** Present : Mr. Aditya Sanghi, Advocate for the petitioners in CRM-M-41006-2020 and CRM-M-21829-2022. Mr. B.K.Bagri, Advocate for the petitioner in CRM-M-44111-2020. Mr. Judgepreet Si
The judgment continues below.
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