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PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
PANKAJ JAIN
Ashok Sukhija – Appellant
Versus
State of Haryana – Respondent
JUDGMENT :
Pankaj Jain, J. (Oral)
1. Present petition has been filed under Section 439 Cr.P.C. for grant of regular bail in case bearing FIR No.651 dated 24.10.2020 registered for the offences punishable under Sections 406/409/419/420/465/467/468/471/120-B IPC at Police Station City Sirsa.2. As per contents of the FIR, it has been alleged as under :-
"OFFICE OF DY EXCISE TAXATION COMMISSIONER (ST) SIRSA, VAHILYA BHAWAN, BARNALA ROAD SIRSA From Excise Tasation Offmeer Ward No. 3 Sirsa To, The Superintendent of Police Sirsa No. 3606/ dated 11-12-19 Subject:- Regarding registration of FIR against Smt. Shashi Garg W/o Sh Ashok Kumar R/o 39 New Housing Board Colony Sirsa, Prop M/s Parns Trading Co., Sirsa TIN 06562918862 Memo On the subject cited above, it is informed that a firm in the name of M/s Paras Trading Co., Sirsa TIN 06562918862 is found involved in claiming bogus refund on account of input tax credit. During the assessment period 2011-12, this dealer has fraudulently obtained refund of Rs. 1916804/- by using false and fabricated documents which includes sale invoices of cigarettes regarding Inter state sale to Rajasthan, VAT D-3 forms showing sale of Cigarettes and C form bearin
Accused granted bail due to prolonged custody, lack of evidence, and the trial's lengthy nature, emphasizing the maintainability of the FIR will be adjudicated in trial.
The court emphasized the necessity of substantial evidence for serious charges under the GST Act and the accused's right to a fair trial.
The pendency of multiple FIRs against an accused does not justify the denial of bail if no incriminating evidence is presented.
The court emphasized the serious nature of economic offences, affirming that bail is the exception, especially when substantial financial loss to the state is involved.
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