Gopi Chand Chaudhary vs. State Of Haryana
Held
The Court granted regular bail to the petitioner. It noted that the investigation was complete, the trial would take time, and the petitioner had already been granted bail in other similar FIRs. The Court also cited Supreme Court judgments stating that involvement in other cases cannot be the sole ground to deny bail.
Facts
A firm was accused of claiming bogus refunds on input tax credit by using false and fabricated documents, causing a revenue loss of Rs. 14,60,490/-. The petitioner, a former Deputy Excise and Tax Officer, was implicated as he was posted during the period the alleged refund was availed.
Key Issues
Whether the petitioner, a former government official, is entitled to regular bail given the allegations of fraudulent refund claims and his involvement in multiple FIRs. The applicability of Indian Penal Code provisions versus special enactments for tax-related offenses was also raised.
Sections Cited
Section 439 Cr.P.C., Section 219 Cr.P.C., Section 220 Cr.P.C., Section 173 Cr.P.C.
AI-generated summary — verify with the full judgment below
2023:PHHC:155967 CRM-M-60420-2023 (O&M) 1 214 IN THE HIGH COURT OF PUNJAB AND HARYANA CHANDIGARH CRM-M-60420-2023(O&M)
Date of Decision: 06.12.2023 GOPI CHAND CHAUDHARY …Petitioner
V/S STATE OF HARYANA …Respondent CORAM: HON’BLE MR. JUSTICE HARPREET SINGH BRAR Present: 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. 658 dated 24.10.2020 registered under Sections 406, 419, 420, 465, 467, 468, 471 and 120-B (Section 409 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 R.D Overseas, 19D, Ilnd Addl Mandi, Sirsa ΤΙΝ 06052919094 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. 1460490/- by using false and fabricated documents which includes sale invoices of cigarettes regarding inter state sale to Rajasthan, VAT D-
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.