{"id":2808,"date":"2025-02-27T10:02:34","date_gmt":"2025-02-27T04:32:34","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2808"},"modified":"2025-02-27T10:02:34","modified_gmt":"2025-02-27T04:32:34","slug":"bail-granted-as-co-accused-had-already-been-granted-anticipatory-bail-and-applicant-had-reversed-itc-during-investigation-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/bail-granted-as-co-accused-had-already-been-granted-anticipatory-bail-and-applicant-had-reversed-itc-during-investigation-hc","title":{"rendered":"Bail Granted as Co-Accused Had Already Been Granted Anticipatory Bail and Applicant Had Reversed ITC During Investigation | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000388054\/bail-granted-as-co-accused-had-already-been-granted-anticipatory-bail-and-applicant-had-reversed-itc-during-investigation-hc\">Deepak Kumar Versus State of Haryana-(2025) 26 Centax 331 (P&amp;H.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>N.S. Shekhawat<\/strong>, J.<\/li>\n<li><strong>Ms Neha Bindal<\/strong> &amp; <strong>Shri Satbir Singh Gill<\/strong>, Advs. for the Petitioner.<\/li>\n<li><strong>Shri Rajinder Kumar Banku<\/strong>, Deputy Adv. General for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a co-accused in a case involving a fake firm, was accused of engaging in business transactions with the fraudulent entity. During the investigation, it was found that the Input Tax Credit (ITC) availed by the petitioner had already been reversed. Despite this, a complaint was filed, and an FIR was registered after more than five years, seeking the petitioner\u2019s arrest. The petitioner filed a petition before the Punjab and Haryana High Court for anticipatory bail, arguing that he was unaware of the fake nature of the firm and had already reversed the ITC, while similarly placed co-accused had been granted anticipatory bail.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Honourable High Court granted anticipatory bail to the petitioner, highlighting the delay in the registration of the FIR (over five years), the reversal of the ITC by the petitioner, and the fact that the documentary evidence had already been seized by the police. The Court also noted that a similarly placed co-accused had been granted anticipatory bail, and thus, without commenting on the merits of the case, the petition for anticipatory bail was allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Deepak Kumar Versus State of Haryana-(2025) 26 Centax 331 (P&amp;H.)&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2810,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bail Granted as Co-Accused Had Already Been Granted Anticipatory Bail and Applicant Had Reversed ITC During Investigation | 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