High Court of Punjab & Haryana1 August 2026

Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence

For assessee

CRM-M- NO. 45265 OF 2025 (O & M)

The ruling in brief

Where complaint alleged wrongful availment of ITC M/s NIPL but did not arraign company as accused despite offences being attributed to company as registered person, prosecution of Director alone was not maintainable as company must first be arraigned for vicarious liability to arise, leading to quashing of complaint and all consequential proceedings

Provisions considered

Section 137, read with Section 132, of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.132

Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Javed Akhtar v. Union of India

Kapil Chugh v. State of U.P

Santosh Agrawal (Goyal) v. Union of India

Read the full analysis