Mahesh Kumar Alias Mahesh Bansal vs. State Of Haryana
Held
The Court granted bail to the petitioners, noting the unexplained delay in lodging the FIR, the reliance on documentary evidence, the conclusion of investigation, and the fact that a co-accused was already granted bail. The Court also acknowledged the debatable issue of IPC applicability versus special tax laws.
Facts
The FIR was registered based on a complaint alleging bogus refund claims of input tax credit by a firm using false documents. The petitioners, an alleged commission agent and an officer who passed the final assessment order, are seeking bail in the case involving alleged economic offences.
Key Issues
The primary issues revolve around the applicability of IPC provisions to tax evasion matters and the grant of bail considering the delay, evidence, and co-accused's bail.
Sections Cited
Section 173 CrPC, Section 439 CrPC, Sections 57 & 58 of the Punjab Value Added Tax Act, 2005, Indian Penal Code, 1860
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CRM-M-52902-2023 2023: PHHC: 163131
**** ****
CRM-M-56316-2023 2023: PHHC: 163132
**** MAHESH KUMAR @ MAHESH BANSAL
. . . . Petitioner Vs.
STATE OF HARYANA
. . . . Respondent
**** Reserved on:12.12.2023 Pronounced on: 19.12.2023 **** CORAM: HON’BLE MR JUSTICE DEEPAK GUPTA
**** Present: - Mr. Harpreet S. Rakhra, Advocate, for the petitioner (in CRM-M-52902-2023)
Dr. Anmol Rattan Sidhu, Sr. Advocate with Mr. Pratham Sethi, Mr. Kanishk Sarup, Advocates, for the petitioner (in CRM-M-56316-2023)
Mr. Sumit Jain, Addl. A.G., Haryana. **** DEEPAK GUPTA, J.
By way of above titled two petitions, both filed under Section 439 CrPC, petitioners pray for grant for their release on regular bail in case FIR No.657 dated 24.10.2020, registered at Police Station City Sirsa, under Sections 406/409/419/42
The judgment continues below.
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