Gopi Chand Chaudhary vs. State Of Haryana
Held
The Court granted regular bail to the petitioner, noting his age, the completion of investigation, and the fact that trial had not progressed. It also referenced Supreme Court judgments stating that pendency of other cases cannot be the sole ground for denying bail.
Facts
The FIR was lodged based on a complaint alleging that various firms claimed input tax credit on bogus billings during 2011-2012, leading to fraudulent refunds. The petitioner, a Deputy Excise and Taxation Officer at the time, is implicated as his role involved processing these refunds.
Key Issues
Whether the petitioner is entitled to regular bail given his age, the stage of investigation, and the pendency of other cases. The applicability of Indian Penal Code provisions versus special enactments for alleged tax fraud 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:152880 CRM-M-59682-2023 (O&M) 1 206 IN THE HIGH COURT OF PUNJAB AND HARYANA CHANDIGARH CRM-M-59682-2023 (O&M)
Date of Decision: 01.12.2023 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. Mr. Vikas Bhardwaj, AAG 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. 653 dated 24.10.2020 registered under Sections 406, 409, 419, 420, 465, 467, 468, 471 and 120-B of the Indian Penal Code at Police Station City Sirsa District Sirsa.
The present FIR was lodged on the complaint made by the office of Deputy Excise and Taxation Commissioner (ST) Sirsa on the allegations that various firms have claimed input tax credit on bogus billings during the assessment period of 2011-2012. The FIR was lodged against these firms which were found obtaining refund by using false and fabricated documents. It is informed in the complaint that a firm in the name of M/s Jai Bhagwati Trading Co., R/o H. No 98RSD
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.