Sunny Singhal vs. Directorate General Of Goods And Services Tax Intelligence

CRM-M/44530/2023HC Punjab and HaryanaGSTCNR PHHC01112700202312 December 2023Bench: MR. JUSTICE MAHABIR SINGH SINDHU1 pages
AI SummaryRemanded

Held

The Court ordered that the petition be disposed of as having been rendered infructuous. This decision was based on the submission made by the learned counsel for the petitioner, who, on instructions, stated that the petition no longer required adjudication. Consequently, the Court did not delve into the merits of the default bail application or the legal questions concerning the maintainability of such a petition under the Cr.P.C. in relation to the GST Act. Pending applications, if any, were also disposed of. The operative direction was to close the proceedings as infructuous.

Facts

The petitioner, Sunny Singhal, filed a petition under Section 437(6) read with Section 482 of the Code of Criminal Procedure, 1973, seeking default bail. This petition was in relation to Criminal Complaint No. 400 of 2019, dated August 24, 2019, filed under Section 132 of the Central Goods and Services Tax Act, 2017. The complaint was instituted by the Directorate General of Goods and Services Tax Intelligence (DGGI), Rohtak, against Sunny Singhal. The proceedings were before the High Court of Punjab and Haryana at Chandigarh. The learned counsel for the petitioner, on instructions, submitted that the petition had become infructuous.

Key Issues

1. Whether the petition for default bail under Section 437(6) Cr.P.C. read with Section 482 Cr.P.C. is maintainable in the context of a complaint filed under Section 132 of the Central Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner sought default bail, implying a right to such bail if the conditions stipulated in the Cr.P.C. were met. The petitioner's counsel, however, did not argue the merits of the bail application but rather submitted that the petition had become infructuous. Respondent's contention: The respondent, the Directorate General of Goods and Services Tax Intelligence, Rohtak, was the complainant in the criminal complaint. No specific arguments were recorded for the respondent in the judgment.

Sections Cited

Section 132

AI-generated summary — verify with the full judgment below

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2023:PHHC:159170 221

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CRM-M No.44530 of 2023 (O&M)

Date of decision: 12.12.2023

Sunny Singhal ... Petitioner Versus Directorate General of Goods and Services Tax Intelligence, Rohtak through Deputy Director

...Respondent

CORAM: HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU

Present: Mr. Avichal Sharma, Advocate, for the petitioner.

**** MAHABIR SINGH SINDHU, J.

Present petition has been filed under Section 437(6) Cr.P.C. read with Section 482 Cr.P.C. for grant of default bail to the petitioner in Criminal Complaint No.400 of 2019 dated 24.08.2019, under Section 132 of the Central Goods and Services Tax Act, 2017, titled as “Directorate General of Goods and Services Tax Intelligence (DGGI) Rohtak Versus Sunny Singhal.” (2)

At the outset, learned Counsel for the petitioner, on instructions, submits that this petition may be disposed off as having been rendered infructuous. (3)

Ordered accordingly. (4)

Pending application(s), if any, shall also stand disposed off.

12th December, 2023

( MAHABIR SINGH SINDHU ) Ga

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