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2024 Supreme(P&H) 944

N. S. SHEKHAWAT
Adwait Gupta @ Monu – Appellant
Versus
State of Haryana – Respondent


Advocates Appeared:
Mr. Keshav Pratap Singh, Advocate with Mr. Sukhsandesh Singh, Advocate; For the Petitioner
Ms. Sheenu Sura, DAG, Haryana.

JUDGMENT

Mr. N.S.Shekhawat, J. (Oral)

The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant a regular bail in case FIR No.191 dated 18.06.2019 registered under Sections 420, 467, 468, 471, 474 and 477-A IPC and Section 132(1)(b) of Central Goods and Sevices Tax Act, (CGST), 2017 at Police Station Civil Lines, Sirsa, District Sirsa.

2. The FIR in the present case was registered on the basis of the complaint moved by Vijender Singh Excise Taxation Officer-cum- Proper Officer Ward No.5, Sirsa and the same has been reproduced as under:-

    "From, Vijender Singh Excise Taxation Officer cum Proper Officer Ward No.5 Sirsa. To, The Superintendent of Police, Sirsa No.817/TI w-5) dated 26.4.2019.

    Subject: - Regarding lodging of FIR against Smt. Rani Sharma w/o Sh. Sanjay Sharma Prop M/s Banke Bihari Enterprises Sirsa GSTIN 06JLVPS4431L1ZZ6 Memorandum On the it is subject cited above, submitted that a firm in the name of Ms. Banke Bihari Enterprises Sirsa bearing GSTIN06JLVPS4431L1ZZ6 was registered under the GST Act 2017 on dated 28.4.2018 and cancelled on dated 14.2.2019. The registration was auto generated. The detail of the owner of the firm is as

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