M/S. Hindustan Construction Co. ... vs Dy. Commissioner Of Gst, And ...
2023 Latest Caselaw 3394 Bom

                                                                           27-wp5293-2017.doc


 SA Pathan
             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                   CRIMINAL APPELLATE JURISDICTION

                        WRIT PETITION NO.5293 OF 2017

 Hindustan Construction Co. Ltd. & Anr.                     ... Petitioners
            V/s.
 Dy. Commissioner og GST & Central
 Excise & Anr.                                              ... Respondents


 Mr. Nikhil Mengde i/by Archit Nirmani for Petitioners.
 Ms. M. R. Tidke, APP for Respondent No.1-State.



                                          CORAM     : AMIT BORKAR, J.

                                          DATED     : APRIL 5, 2023
 P.C.:

1. Issue notice to Respondent No.1, returnable on 28 June, 2023.

2. According to the Petitioner the allegations in the adjudicating proceedings are similar to the allegations made in the complaint. According to him, the adjudication proceedings have been decided on merits and Petitioner has been exonerated. Relying on the judgment in the case of Radheshyam Kejriwal vs State of West Bengal & Anr 2011,1 it is submitted that once in adjudicating proceedings containing similar allegations, the accused has been exonerated on merits, the prosecution on same allegation cannot be continued.

1. 2011 3 SCC 581.

27-wp5293-2017.doc

3. In that view of the matter, there shall be ad-interim relief in terms of prayer clause (b) till 28 June, 2023.

4. In addition to Court notice, the Petitioner is permitted to serve Respondent No.1 by way of private service and file affidavit to that effect before the next date.

(AMIT BORKAR, J.)