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2022 (8) TMI 630 - PUNJAB AND HARYANA HIGH COURTGrant of statutory bail - contention is that once proceedings under one particular Act have already been initiated, i.e. either under the State Act or under the Central Act, then similar proceedings would not be initiated on essentially the same cause of action by the proper (designated) officer under the other Act. HELD THAT:- With even the Excise & Taxation Commissioner not denying that the cause of action as regards FIR No.0008 lodged against the petitioner on 05.01.2019 at Police Station Kanina, District Mahendergarh, is the same cause as initiated by the Directorate General, GST (Intelligence) on 07.09.2018, this petition is allowed to the extent that as regards the provisions of the HGST Act, 2017, the FIR is hereby quashed; but with it made absolutely clear that as regards the offences alleged to have been committed in terms of Sections 420, 467, 468, 471, 201, 120-B of the IPC, such proceedings would continue and be taken to their logical conclusion by the investigating agency in Haryana and the competent court to which the report under Section 173 Cr.P.C. is submitted. The petition stands disposed of.
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