Sanjay Kumar vs. State Of Haryana
Held
The Court held that the allegations pertained to tax evasion and were covered under the Value Added Tax (VAT) Act, which has its own mechanism for penalties and penal provisions. Therefore, the general provisions of the IPC might not be attracted.
Facts
The petitioner was accused of fraudulently obtaining input tax credit (ITC) refunds by using forged documents and creating bogus firms, leading to a significant loss to the state exchequer. The FIR was registered under various sections of the Indian Penal Code.
Key Issues
Whether the FIR registered under the Indian Penal Code was appropriate for allegations of tax evasion covered by the VAT Act. Whether the petitioner should be granted regular bail given the stage of investigation and trial.
Sections Cited
Section 173
AI-generated summary — verify with the full judgment below
2023:PHHC:158813 213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-61470-2023
Date of decision: 12.12.2023
SANJAY KUMAR
...PETITIONER
V/S
STATE OF HARYANA
...RESPONDENT
CORAM: HON’BLE MR. JUSTICE HARPREET SINGH BRAR Present: Mr. Aditya Sanghi, Advocate for the petitioner.
Ms. Geeta Sharma, DAG, Haryana.
****
HARPREET SINGH BRAR J. (ORAL)
Prayer in the present petition is made for grant of regular bail in case FIR No.378 dated 24.10.2020 registered under Sections 406/409/419/420/465/468/471/120-B of Indian Penal Code at Police Station City Mandi Dabwali, District Sirsa, Haryana.
The FIR was lodged on the following allegations :
“…it is informed that a firm in the name of M/s Sanjay Agencies Dabwali TIN 06022919838 is found involved in the claiming bogus refund on account of input tax credit. During the assessment period 2013-14, this dealer has fraudulently obtained refund of Rs. 1875983/- by using false and fabricated documents which includes sal
The judgment continues below.
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