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ANOOP CHITKARA
Mandeep Singh – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
Mr. Anoop Chitkara, J.
| FIR No. | Dated | Police Station | Sections |
| 12 | 23.09.2022 | Vigilance Bureau, Bathinda | 7 & 13 of Prevention of Corruption (Amendment) Act 2018 and 420, 120B IPC |
The petitioner, who is not the owner of the firm and vehicle from which the police had recovered goods without payment of Goods and Services Tax (For short 'GST') and on the allegations of involvement of GST officials and other government officials who were running racket for GST, has come up before this court seeking quashing of the above captioned FIR.
2. I have heard counsel for the petitioner and gone through the record for the purpose that whether the petition is worthy for issuance of notices or not. I have heard counsel for the petitioner on 12.01.2024 and after that on 15.01.2024 and today again for the third time.
3. The petitioner has annexed the FIR in question as Annexure P-1, which reads as follows:-
The court ruled that an FIR cannot be quashed during an ongoing investigation when prima facie cognizable offences are disclosed, emphasizing the importance of allowing police to complete their inves....
Custodial interrogation may be necessary to reveal the nexus between the accused and intermediaries, as well as the extent of tax evasion, and Section 17A of the Prevention of Corruption Act does not....
Grant of bail based on completion of investigation and delay in trial due to awaited prosecution sanction for co-accused.
The court considered the evidence, duration of custody, and bail granted to co-accused in deciding to grant bail to the petitioner.
GST authorities must follow procedural safeguards under the GST Act for prosecution, including obtaining prior sanction, and cannot invoke IPC provisions without adhering to GST procedures.
The court established that an FIR can only be quashed if the allegations do not constitute a prima facie case, affirming the validity of the FIR based on sufficient evidence of misappropriation and f....
Custodial interrogation may be necessary in cases involving active participation in illegal activities, such as tax evasion and bribery, to unearth the extent of the involvement and ensure a proper i....
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