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2022 (6) TMI 92 - PUNJAB AND HARYANA HIGH COURTGrant of anticipatory bail - utilization of input tax credit for himself with dishonest intention to evade payment of taxes - fake and forged documents - HELD THAT:- Hon'ble Supreme Court in NEEHARIKA INFRASTRUCTURE PVT. LTD. VERSUS STATE OF MAHARASHTRA AND ORS. [2021 (4) TMI 1244 - SUPREME COURT] has categorically held that the courts should not thwart an investigation into the commission of a cognizable offence. The Court cannot and should not embark upon an enquiry as to the reliability or genuineness or otherwise of the allegations made in the FIR/complaint and save in exceptional cases where non interference would result in miscarriage of justice, the Court and the judicial process should not interfere at the stage of the investigations of the offences. It has also been held that it would be premature to pronounce the conclusion based on hazy facts that the complaint/FIR does not deserve to be investigated. Effectively the Hon'ble Supreme Court has reiterated and further expounded the principles enunciated in the judgment of State of STATE OF HARYANA VERSUS BHAJAN LAL [1990 (11) TMI 386 - SUPREME COURT]. In NEEHARIKA INFRASTRUCTURE PVT. LTD. VERSUS STATE OF MAHARASHTRA AND ORS. [2021 (4) TMI 1244 - SUPREME COURT] it is clear that the interference of the High Court at the stage of investigation has to be in exceptional circumstances and the High Court is not to embark upon an enquiry as to the genuineness or otherwise of the allegations levelled in the FIR. In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be placed before the investigating agency when he joins investigation. This Court cannot examine the veracity or the genuineness of the documents attached to this petition and come to the conclusion that no case is made out against the petitioner. There is no merit in the present quashing petition, which is hereby dismissed.
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