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CRM-M-53920-2025 1

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

105

CRM-M-53920-2025

Decided on : 15.05.2026

ANUPAM SINGLA

......Petitioner

Versus

STATE OF HARYANA

......Respondent

CORAM: HON'BLE MR. JUSTICE SANJAY VASHISTH

Present: Mr. Gurdarshan Singh Sidhu, Advocate,

for the petitioner.

Mr. Parveen Kumar Aggarwal, Addl. AG, Haryana.

****

SANJAY VASHISTH, J.

1. The instant 2^nd petition has been filed under Section 483 of

BNSS, 2023 (earlier Section 439 Cr.P.C.), for grant of regular bail to the

petitioner, during the pendency of trial, who has been booked in a

criminal case arising out of First Information Report, as detailed

hereunder:-

Name of FIR Date Section(s) Police District

Petitioner(s) No. Station

Anupam 08 05.01.2019 420, 467, 468, Sadar Mahendergarh

Singla, aged 471 of IPC and Kanina

about 52 years section 132(1)

B and C of

GST Act, 2017

2. First petition for regular bail filed by the petitioner, i.e.

CRM-M-8883-2025 (Annexure P-6) was dismissed as withdrawn, vide

order dated 19.03.2025, passed by the co-ordinate Bench of this Court.

LAVISHA

2026.05.15 15:06

I attest to the accuracy and

integrity of this document

PHHC, Chandigarh

CRM-M-53920-2025 2

3. Case of the prosecution as summed up in the impugned

order dated 22.11.2023 passed by learned Additional Sessions Judge,

Narnaul, is reproduced here under:-

“Brief facts of the case, are that on 05.01.2019

Shri Vikrant Yadav Excise and Taxation Officer in the

Office of Deputy Excise and Taxation Commissioner

(ST), Narnaul presented an application to the SHO,

Police Station, Kanina alleging therein that Poonam,

Anupam Singla, Praveen Kumar Yadav and Charan

Singh are the proprietors of M/s Poonam Industries,

Kanina. An information has been received from Head

Office, Panchkula and from the office of DETC (ST),

Fatehabad to the effect that the firm is indulging in

issuing fake invoices. After conducting preliminary

inquiry, the firm was found non existent at the

stipulated address provided in the registration

certificate and it was found registered in the name of

Poonam wife of Sanjay, resident of village Nimoth,

District Rewari having PAN EIMPP0231G. The firm

was commenced w.e.f. 27.04.2018 after getting

registration certificate from Central Authorities

fraudulently. The firm had filed returns with NIL

turnover for the months of April to September 2018

but in the month of October and November 2018 the

firm has shown turnover of Rs.22,83,37,565/- and

Rs.24,06,40,1917/-. The aforesaid firm has supplied

the goods to fake firms. The transactions disclosed in

returns filed under GST Act are only paper

transactions in fact the goods were neither received

nor supplied in actual which was contravention of

provisions of Section 132(1)(b) & (c) of HGST Act,

2017 read with relevant sections of CGST Act, 2017

and IGST Act, 2017. The firm has caused loss to the

government exchequer amounting to Rs.15,06,07260/-

under SGST, Rs.1,99,959 under IGST,

Rs.15,06,07260/- under SGST and Rs.17,51,41,099

under CGST total Rs.32,59,48,318/- by availing and

utilizing the bogus input tax credits. Legal action was

sought.”

4. Broadly, role of the petitioner has been detailed in

paragraph No.12 of the status report dated 04.05.2026 filed by the State,

and for reference, same is reproduced here under:-

LAVISHA

2026.05.15 15:06

I attest to the accuracy and

integrity of this document

PHHC, Chandigarh

CRM-M-53920-2025 3

“That the role of the petitioner which has been

established during the course of investigation is that

co-accused Charan Singh and Parveen Kumar got

registered a firm in the name of M/s Poonam

Industries from CA Amit Kumar Rewari on the

direction of accused Anupam Singla i.e. the petitioner

who gave Rs.2,50000/- to co-accused Charan Singh

for get the fake firm registered and it was found that

the said firm has commenced its business w.e.f.

27.04.2018 after getting registration from Central

Authorities fraudulently and the said firm has filed

returns with "NIL" turnover for the month of April to

September 2018 but in the month of October 2018 a