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2026 Supreme(Cal) 224

IN THE HIGH COURT AT CALCUTTA
AJAY KUMAR GUPTA
Siddharth Sethia – Appellant
Versus
State of West Bengal – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: Mr. Meghajit Mukherjee, Adv. Ms. Srijeeta Gupta, Adv.

Table of Content
1. the dispute originates from a commercial mou. (Para 1 , 2 , 16)
2. petitioners claim false implications and lack of criminal intent. (Para 3 , 4 , 5 , 6)
3. court discussions clarify offense distinction; relies on past judgments. (Para 9 , 10 , 18 , 20 , 22)
4. determination of criminality required examination of intent and transaction terms. (Para 19 , 21 , 29)
5. conclusion reached: proceedings quashed due to lack of criminal aspects. (Para 30 , 31 , 32)

JUDGMENT :

Ajay Kumar Gupta, J.

1. Petitioners being the accused persons preferred this Criminal Revisional application under Section 482 of the Code of Criminal Procedure, 1973 (in short ‘Cr.P.C.’), seeking quashing of the proceeding being CS/49908 of 2021 under sections 420/406/120B/34 of the Indian Penal Code (in short ‘I.P.C.’) pending before the Court of the Learned Metropolitan Magistrate, 19th Court at Calcutta including order dated 24th August, 2021.

FACTS OF THE CASE: -

2. The brief facts, essential for the purpose of disposal of the instant case, are as follows: -

a. On 29th April, 2014, a Memorandum of Understanding (in short ‘MOU’) was executed between the opposite party no. 2/complainant and the petitioner n

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