The Short Point of determination is that can a case be filed under GST with respect to the same allegations?

case be filed under GST

Case Title

Shreya Agarwal vs State of Punjab

Court

Punjab High Court

Honorable Judges

Justice M S Ramachandra Rao

Citation

2022(6) GSTPanacea 241 HC Punjab

CRM-M-25558-2022

Judgment Date

16-June-2022

Council for Petitioner

Mr. Sandeep S. Majithia

Council for Respondent

Mr. Karanbir Singh

The Punjab High Court, Chandigarh bench of Justice M S Ramachandra Rao, has held that petition is allowed and petitioner is ordered to be released on regular bail

GST with respect allegations

FACTS OF THE CASE

Petitioner is seeking regular bail. The petitioner contends that previously another complaint was made in the year 2020 under GST Act making identical allegations to those contained in the instant FIR. The petitioner had approached for regular bail and the petitioner was given concession of regular bail. It is not permissible for the GST Authorities to lodge a second complaint on identical allegations and harass the petitioner.

The respondent stated that the facts of the present case are different and that no FIR was registered in relation to the same occurrence.

GST with respect allegations

COURT HELD

The Court held that the petitioner has been taken into custody again containing identical allegations, the said benefit has been denied by filing a second complaint containing the same allegations. In these circumstances, petition is allowed and petitioner is ordered to be released on regular bail subject to conditions.

GST with respect allegations

ANALYSIS OF THE JUDGEMENT

By noticing the above order we analyse that a concerned person who has opted for bail for a concerned offence cannot be prosecuted for the same offense again.

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Shreya Agarwal

For Reference Visit: 

Punjab High Court