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2024 (11) TMI 261

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..... ve-mentioned FIR was got registered on the basis of complaint made by Prashant Kadyan, Excise & Taxation Officer-cum-Proper officer (GST), Sonepat. The contents of the FIR are reproduced herein below :- "The case of prosecution is that a complaint/letter addressed to SHO, Police Station, Kundli was received from Prashant Kadyan, Excise & Taxation Officer-cum-Proper officer (GST), Sonepat, Ward No. 2 Office of Dy. Excise & Taxation Commissioner (ST), Sector-27, near Mapsko City, HUDA Building, Sonepat. The complaint was directed against M/s Bawa International, now Jasper Trading House, Office No.5, Ground Floor, Main GT Road, Kundli, Sonepat whose proprietor is Rakesh Sharma accused/applicant who has played fraud with the state exchequer i .....

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..... able to be prosecuted under HGST Act therefore action under the provision of Criminal Law needs to be taken against the accused." 3. Learned counsel for the petitioner submits that petitioner has been falsely implicated in this case and the main accused have not been impleaded. He further submit that the petitioner has undergone actual custody of 11 months and 26 days and there is one another case registered against him, in which he is on bail. Learned counsel submits that the trial is triable by the Magistrate and has placed reliance on the orders passed in Ashutosh Garg vs. Union of India, SLP No. 8740 of 2024 decided on 26.07.2024, Ratnambar Kaushik vs. Union of India, SLP No. 10319 of 2022 decided on 05.12.2022, Ashish Gupta and anoth .....

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..... rs v. R.S. Nayak and another", 1992(2) RCR (Criminal) 634 observed that Right to Speedy Trial flowing from Article 21 encompasses all the stages, namely the stage of investigation, inquiry, trial, appeal, revision and retrial. 8. The veracity of the allegations leveled against the petitioner shall be established during the course of the trial. Admittedly, the charges have been framed and only three prosecution witness have been examined till date. Therefore, this Court is of the view that further incarceration of the petitioner would not serve any purpose. 9. Without commenting anything on the merits of the case, lest it may prejudice the trial, the present petition is allowed and order dated 07.02.2024 is made absolute. The petitioner sh .....

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