Gopi Chand Chaudhary vs. State Of Haryana
Held
The Court granted regular bail to the petitioner, noting that the investigation was complete and the trial would take time. The Court also considered that the petitioner was already granted bail in other FIRs and that involvement in other cases is not the sole ground to deny bail.
Facts
A firm allegedly claimed bogus refunds by using fabricated documents to show inter-state sales of cigarettes and availed input tax credit. The petitioner, a former Deputy Excise and Tax Officer, was implicated as he was posted during the period the alleged refund was obtained.
Key Issues
Whether the petitioner is entitled to regular bail given his age, custody period, and the fact that investigation is complete. Whether invoking Indian Penal Code provisions is appropriate when a special enactment governs the alleged offense.
Sections Cited
Section 439 Cr.P.C., Section 219 Cr.P.C., Section 220 Cr.P.C.
AI-generated summary — verify with the full judgment below
2023:PHHC:158097 CRM-M-61359-2023 (O&M) 1 217 IN THE HIGH COURT OF PUNJAB AND HARYANA CHANDIGARH CRM-M-61359-2023(O&M)
Date of Decision: 11.12.2023 GOPI CHAND CHAUDHARY …Petitioner
V/S STATE OF HARYANA …Respondent CORAM: HON’BLE MR. JUSTICE HARPREET SINGH BRAR Present: Mr. Rishabh Chaudhary, Advocate for Mr. Aman Pal, Advocate for the petitioner. Ms. Geeta Sharma, DAG Haryana. **** HARPREET SINGH BRAR J. (Oral)
This is the first petition under Section 439 of Cr.P.C. seeking grant of regular bail to the petitioner in the case bearing FIR No. 659 dated 24.10.2020 registered under Sections 406, 419, 420, 465, 467, 468, 471 (Section 409 and 120-B of IPC added later on) of the Indian Penal Code at Police Station City Sirsa District Sirsa.
The present FIR was lodged on the complaint that a firm in the name of M/s Bhupinder Kumar Tushar Kumar Sirsa ΤΙΝ 06892918729 is found involved in claiming bogus refund on account of input tax credit. During the assessment period 2011-12, this dealer has fraudulently obtained refund of Rs. 4417944/- by using false and fabricated documents which includes sale invoices of cigarettes regarding inter st
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.