Sunil Kumar vs. State Of Haryana
Held
The Court held that the issue of applicability of IPC provisions versus the special law under the GST Act needs to be decided by the trial court. Given the petitioners have undergone substantial custody, the trial is at a nascent stage, and there's no evidence of actual loss to the exchequer, bail is appropriate.
Facts
The petitioners were arrested in connection with an FIR for offences under the Indian Penal Code, including cheating and forgery, related to a firm registered under the GST Act. The firm allegedly showed a large outward supply and claimed Input Tax Credit (ITC) without actual payment of tax, causing loss to the exchequer.
Key Issues
Whether the petitioners should be granted bail considering the stage of trial, period of custody, and the alleged tax evasion. The applicability of general penal provisions (IPC) versus special legislation (GST Act) for the alleged offences.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 206 Date of decision: 15.07.2022 CRM-M-11274-2021(O&M) SUNIL KUMAR ....Petitioner(s) Versus STATE OF HARYANA
...Respondent(s) CRM-M-16234-2021 (O&M) VAKIL CHAND ALIAS VICKY ....Petitioner(s) Versus STATE OF HARYANA
...Respondent(s) CORAM: HON'BLE MR. JUSTICE VINOD S. BHARDWAJ ***** Present : Mr. S.K. Garg Nirwana, Sr. Advocate with Mr. Amit Sharma and Mr. Vishal Garg Narwana, Advocates for the petitioner in CRM-M-11274-2021. Ms. Monita Mehta, Advocate for the petitioner in CRM-M-16234-2021. Mr. Kanwar Sanjiv Kumar, AAG Haryana. ***** VINOD S. BHARDWAJ. J. (ORAL) This common order has been passed in the above-mentioned criminal miscellaneous petitions as both the petitions arise out of the same FIR.
The instant petitions have been filed under Section 439 of the Code of Criminal Procedure (hereinafter referred to as 'CrPC') for grant of regular bail to the petitioners in case bearing FIR No.45 dated 06.03.2019 under Sections 406, 420, 467, 468, 471 and 120-B of the Indian Penal Code, 1860 (hereinafter SANDAL SHARMA 2022.07.18 10:17 I attest to the accuracy and integrity of this document
CRM-M-1
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