Vikas Gupta vs Deputy Commissioner (Preventive)
2024 Latest Caselaw 20717 P&H

Punjab-Haryana High Court

Vikas Gupta vs Deputy Commissioner (Preventive) on 21 November, 2024

Author: Gurvinder Singh Gill

Bench: Gurvinder Singh Gill

                                In the High Court for the States of Punjab and Haryana
                                                 At Chandigarh


                                                                    CRM-M-49983-2024 (O&M)
                                                                    Date of Decision:-21.11.2024

                Vikas Gupta                                                           ... Petitioner

                                                     Versus

                Deputy Commissioner (Preventive)                                      ... Respondent


                CORAM: HON'BLE MR. JUSTICE GURVINDER SINGH GILL


                Present:-          Ms. Radhika Suri, Senior Advocate with
                                   Mr. Deepak Gupta, Advocate and
                                   Mr. Abhinav Narang, Advocate for the petitioner.

                                                   *****

                GURVINDER SINGH GILL, J.(Oral)

Today, at the very outset, learned counsel for the petitioner

submitted that the petitioner may be permitted to withdraw the instant

petition with liberty to raise all the pleas as have been raised herein before

the trial Court at appropriate stage including his plea to the effect that the

allegations in respect of offences under Section 132 (1) (b), (c), (f) and (i) of

GST Act would be attributable to the partners and proprietors of the firm and

that the petitioner, who is a professional GST practitioner and had simply

filed GST/Tax returns on behalf of firms in professional discharge of his

duties cannot be held responsible for commission of offences under Sections

132 (1) (b), (c), (f) and (i) of GST Act by such firm or by partners/proprietors

of such firms particularly when there is nothing on record to show that he

was having any mensrea or had joined hands with the remaining accused for

commission of any kind of offence and also his plea to the effect that the

CRM-M-49983-2024 (O&M) (2)

principal accused i.e. partners and proprietor having already been acquitted

in the FIR registered in respect of the same offences vide judgment dated

16.8.2023 passed by learned Judicial Magistrate Ist Class, Ludhiana, the

instant complaint would not survive.

In view of the aforestated submission, the instant petition is

dismissed as withdrawn with liberty aforesaid.

                21.11.2024                                                    ( Gurvinder Singh Gill )
                geeta                                                                Judge

                                Whether speaking /reasoned         Yes / No

                                Whether Reportable                 Yes / No