Vishal vs. State Of Haryana

CRM-M/45152/2023HC Punjab and HaryanaGSTCNR PHHC01115734202330 November 2023Bench: MR. JUSTICE SANJIV BERRY3 pages
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Held

The Court granted regular bail to the petitioner. It acknowledged that the petitioner has been in custody since 04.06.2023 and suffers from advanced stage HIV positive, which is not controverted. The Court noted that the challan has already been presented against the petitioner, and there are no other cases registered against him. It reasoned that any criminal liability, if any, can only be ascertained after the conclusion of the trial, which is expected to take a significant amount of time. Therefore, keeping the petitioner behind bars any longer would serve no purpose. The Court explicitly stated that its observations were without commenting on the merits of the case and were primarily based on the petitioner's medical condition and the stage of the proceedings. The petitioner was released on bail subject to furnishing bail bonds, undertaking to appear regularly, not leaving the country without permission, and not tampering with evidence.

Facts

The petitioner, Vishal, sought regular bail under Section 439 of the CrPC in FIR No. 475 dated 20.10.2020, registered at Police Station Gohana City, District Sonepat. The FIR initially invoked Sections 420, 467, 468, 471 IPC and Section 11 of the Central Sales Tax Act, later amended to include Section 132 of the GST Act, 2017, and deleted Section 11 of the Central Sales Tax Act, 1956. The petitioner was accused of registering a fake firm and making fake transactions for tax evasion. He has been in custody since 04.06.2023 and suffers from advanced stage HIV positive. The challan has been presented in court.

Key Issues

1. Whether the petitioner is entitled to regular bail in FIR No. 475 dated 20.10.2020, registered under Sections 420, 467, 468, 471 IPC and Section 132 of the GST Act, 2017, considering his medical condition and the fact that challan has been presented? Petitioner's Contention: The petitioner is innocent and falsely implicated. His firm is duly registered under the Haryana Goods and Services Act, 2017 and Central GST Act, 2017, and regularly filed returns. He has not received any notice for alleged tax evasion. The challan has been presented, and he is suffering from advanced stage HIV positive. Respondent's (State of Haryana) Contention: The petitioner created a fake firm with his brother-in-law and made fake transactions for tax evasion. A co-accused is yet to be arrested. The challan has been presented, and the gravity of the offense warrants dismissal of the petition.

Sections Cited

Section 439 CrPC, Section 132 GST Act, 2017, Section 11 Central Sales Tax Act, 1956

AI-generated summary — verify with the full judgment below

CRM-M No.45152 of 2023 -1- 2023:PHHC: 152961

224 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CRM-M No. 45152 of 2023 Date of Decision:- 30.11.2023 VISHAL ... Petitioner Versus STATE OF HARYANA

... Respondent

CORAM:- HON'BLE MR. JUSTICE SANJIV BERRY. Present:- Mr. Partap Singh, Advocate, for the petitioner. Mr. Surender Singh, AAG, Haryana. ..... SANJIV BERRY, J. (ORAL) The instant petition has been preferred by the petitioner under Section 439 of the Code of Criminal Procedure for grant of regular bail to the petitioner in the following case :- FIR No. Dated Sections Police Station 475 20.10.2020 420, 467, 468, 471 IPC, 11 of Central Sales Tax Act, (later on Section 132 of GST Act, 2017 added and Section 11 Central Sales Tax Act 1956 deleted) Gohana City, District Sonepat. no. 2), Mo

2.

It is inter alia contended by learned counsel for the petitioner that the petitioner is innocent and has been falsely implicated in this case on allegation of registration of fake firm whereas the petitioner’s firm i

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