Amarjit Singh Bhatti Vs State of Punjab (Punjab and Haryana High Court)
The petitioner filed a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 seeking regular bail in FIR No. 0077 dated 02.06.2023 registered at Police Station Sarabha Nagar, Ludhiana, under Sections 408, 420 and 120-B IPC, with Sections 467, 468 and 471 IPC added later. The FIR was based on a complaint alleging that the petitioner, employed as an Accountant since 2008, misrepresented business dealings in 2022 and procured signatures on cheques under the pretext of GST refund payments. It was alleged that fake invoices were used to transfer funds, including Rs.18,00,020/- and a total GST amount of Rs.1,19,35,880/-, through RTGS to entities allegedly linked to the petitioner and his accomplices.
The petitioner was not initially arrested, proceedings were initiated to declare him a proclaimed offender, and a Look Out Circular was issued. He was arrested at IGI Airport on 04.11.2025, and investigation against him was stated to be complete.
The petitioner argued false implication, absence of personal monetary benefit, cessation of employment before the alleged transactions, residence abroad since April 2021, clean antecedents, and parity with a co-accused granted pre-arrest bail. He contended that the offences were triable by a Magistrate and trial would take time.
