Pankaj Singh And Another Vs State of U.P. and Another (Allahabad High Court)
Summary: The Allahabad High Court allowed an application under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 and quashed, insofar as the applicants were concerned, the charge sheet dated 01.09.2025, cognizance/summoning order dated 02.04.2026 and proceedings of Case No.1325 of 2026 arising from Case Crime No.215 of 2024 under Section 316(5) of the Bharatiya Nyaya Sanhita. The prosecution arose from allegations concerning delayed/non-deposit of GST/TDS deducted from payments relating to Gram Sabha development works during the period when the applicants were Gram Pradhan and Gram Panchayat Secretary.
The allegation emerging from the enquiry report and FIR, according to the applicants, was confined to Rs.8,629/- of GST/TDS deducted on material purchased for certain Gram Sabha works not being deposited in the Government account within time. The applicants submitted that the entire amount was subsequently deposited upon gaining knowledge of the default and receipts were furnished to the competent authority. They argued that there was no allegation of embezzlement, criminal misappropriation or wrongful gain and that the U.P. Goods and Services Tax Act, 2017 constituted a complete and self-contained special statute governing tax deduction, adjudication, penalty and prosecution.
