Rakesh Puri vs State Of Haryana
2023 Latest Caselaw 11044 P&H

           CRM-M-35188-2023 (O&M)                                                         2023:PHHC:096180

           222
                  IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

                                                                       CRM-M-35188-2023 (O&M)
                                                                       Date of decision: 27.07.2023

           Rakesh Puri                                                             ....Petitioner

                                                              Versus

           State of Haryana                                                        ....Respondent

           CORAM:                  HON'BLE MR. JUSTICE ARUN MONGA

           Present:-               Mr. Gulshan Mehta, Advocate
                                   for the petitioner.

                   Mr. Karan Garg, AAG, Haryana.
                               ****
           ARUN MONGA, J. (ORAL)

Custody certificate of the petitioner has been tendered in Court by learned

State counsel, which is taken on record.

2. Petitioner seeks bail in criminal case bearing FIR No.626 dated 25.06.2019,

registered under Sections 420, 467, 468, 471 and 201 of the Indian Penal Code, 1860 (for

short 'IPC'), at Police Station Chandni Bagh, Panipat, Haryana.

3. A complaint dated 20.06.2019 was filed by the Proper Officer-cum-Excise &

Taxation Officer (State Tax), Panipat, resulting in the registration of an FIR. The

complaint alleged that one N. Nasarbasha fraudulently registered himself under the

CGST/HGST Act, 2017, using the name of M/s Sh. Shyam Enterprises with GSTIN-

06ARWPN8011B1ZS. To investigate the authenticity of the firm, an inquiry agency

(Taxation Inspector) was directed by the complainant through an office letter dated

29.5.2019 under Rule 25 of the CGST/HGST Rules, 2017. The inquiry revealed that N.

Nasarbasha had submitted false documents, including bank account details and

photographs, to obtain the registration. On 13.6.2019, Taxation Inspector Mr. Ravinder

Parkash visited the provided address and submitted a report and Panchnama dated

13.6.2019, witnessed by two Panches. According to their findings, no such firm was

operating at that location. It became evident that N. Nasarbasha had registered the

business using fraudulent and forged documents to deceive the Government Authorities.

VANDANA    He further misused the GST online portal to take advantage of input tax credit and issued
2023.07.28 10:29
I attest to the accuracy and

            CRM-M-35188-2023 (O&M)                                                          2023:PHHC:096180

fake invoices and e-way bills to pass on input tax credit to other firms and taxable

persons. All of these actions were done with the dishonest intention of evading tax

payments. Investigation was initiated in the FIR and in course thereof, petitioner was

arrested as one of the suspects on 14.02.2022.

4. Learned counsel for petitioner submits that petitioner has been falsely

implicated in the present case. He has no concern with the alleged crime. Petitioner was

working under Vishal Bansal, Pankaj Bansal and Rahul Naroliya. It is them who were

running five fictitious firms which were opened for the purpose of wrongfully availing

the input tax credit/refund of taxes. These masterminds have misused the Aadhar card

and PAN card of the petitioner without his knowledge to get the registration of the firm

under the GST portal in the name of the petitioner. Petitioner is nowhere liable to any

proceedings under the GST Act.

4.1 He further submits that petitioner is in custody since 14.2.2022 and challan

has already been presented before the competent Court. Charges have been framed on

14.06.2022. There are 23 prosecution witnesses and only five witnesses have been

examined till date. Petitioner is not required for custodial interrogation.

5. On the other hand, learned State counsel opposes the bail petition. He

submits that it is a serious case of Tax evasion by way of preparing forged documents.

During investigation, petitioner suffered his disclosure statement admitting his

involvement. He further submits that petitioner is a habitual offender. Four more FIR's

of similar allegation/nature were registered against him.

5.1. In rebuttal, learned counsel for petitioner submits that petitioner has been

granted the concession of bail in three out of those four cases.

6. I have heard rival contentions of learned counsels for the parties and have

gone through the case file.

7 Challan is stated to have been presented, charges have been framed.

Investigation is thus complete qua petitioner. The case is fixed for prosecution evidence

and only 5 prosecution witnesses have been examined so far out of 23 prosecution

witnesses. Since trial has commenced, petitioner is thus not required for custodial VANDANA 2023.07.28 10:29 I attest to the accuracy and

CRM-M-35188-2023 (O&M) 2023:PHHC:096180

interrogation. Bail allows an accused to maintain his freedom until his guilt or innocence

is determined. Allegations against petitioner are a matter of trial at this stage.

Commencement/conclusion of the trial is likely to take quite sometime. Whereas

petitioner has already been languishing in jail for 1 year 5 months and 13 days in

preventive custody, he being behind bars since 14.02.2022.

8. Petitioner is being kept in preventive custody merely on an unfounded

suspicion that if he is let out, he may either tamper with evidence and/ or influence

witnesses. There is no probability of tampering with evidence as the same has already

been seized by the investigating agency.

9. Petitioner is stated to be 46-year old family man and only bread winner of

his family who has added responsibility of his wife and one daughter, who is pursing the

degree of law and they are living in sheer penury in his absence. It is unlikely that he is

flight risk or will flee from the trial proceedings. Offence allegedly committed by

petitioner is of non-violent nature and in that sense his release on bail is not a threat to the

society at large by committing any violent crime.

10. Considering the overall scenario and without commenting on the merits of

the case, the instant petition is allowed. I am of the view that no useful purpose would be

served to keep the petitioner in further preventive custody.

11. Accordingly, petitioner is ordered to be released on bail, in case not

required in any other case, on his furnishing bail bonds and surety bonds to the

satisfaction of learned trial Court, where his case is being tried and in case he/she is not

available, before learned Duty Magistrate, as the case may be.

12. In case, petitioner is found to be involved or gets involved in any offence

while on bail, the prosecution shall be at liberty to seek cancellation of his bail in the

instant case.

13. It is made clear that any observations and/or submissions noted hereinabove

shall not have any effect on merits of the case as the same are for the limited purpose of

hearing the instant bail petition alone and learned Trial Court shall proceed without being

influenced with this order.

VANDANA
2023.07.28 10:29
I attest to the accuracy and

            CRM-M-35188-2023 (O&M)                                                            2023:PHHC:096180

14. Pending application(s), if any, shall also stand disposed of.

                                                                               (ARUN MONGA)
                                                                                   JUDGE
           27.07.2023
           vandana

                                   Whether speaking/reasoned:                 Yes/No
                                   Whether reportable:                        Yes/No




VANDANA
2023.07.28 10:29
I attest to the accuracy and