Luv vs. State Of Haryana
Held
The Court found that the petitioner had cooperated with the investigation by providing necessary samples and documents, and that the alleged evasion amount, while substantial, was argued to be a bailable offence under Section 132 of the GST Act. Therefore, anticipatory bail was deemed appropriate.
Facts
The petitioner sought anticipatory bail in an FIR registered for offences including cheating and forgery, alleging they caused a loss of over Rs. 1.92 crores to the government exchequer by claiming false input tax credit. The petitioner claimed the offence was bailable under Section 132 of the GST Act and had cooperated with the investigation.
Key Issues
Whether the petitioner is entitled to anticipatory bail given the alleged GST evasion and their cooperation with the investigation.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
( 1 ) CRM-M-23203 of 2021 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-23203 of 2021 Date of Decision:- 29.11.2022 Luv ….Petitioner Vs. State of Haryana ….Respondent
CORAM: HON'BLE MR. JUSTICE KARAMJIT SINGH Present:- Mr. Anurag Arora, Advocate for Mr. Gautam Dutt, Advocate for the petitioner. Ms. N.K. Sheoran, DAG, Haryana. KARAMJIT SINGH
, J. Prayer is for grant for anticipatory bail to the petitioner in case having FIR No.0394 dated 22.07.2019 registered under Sections 120-B, 420, 467, 468, 471, (Section 406 IPC added later on), Police Station City Fatehabad, District Fatehabad. The counsel for the petitioner has submitted that as per allegations the petitioner and other co-accused caused loss of Rs.19219675/- to Government Exchequer by claiming false input tax credit. That such type of evasion of GST upto amount of Rs.5 crores is considered as a bailable offence as per the provisions of Section 132 of GST Act. The counsel for the petitioner further submitted that PUNEET CHAWLA 2022.11.29 17:28 I attest to the accuracy and authenticity of this document
( 2 ) CRM-M-23203 of 2021 the petitioner has joined the i
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