Nitin Nikhra vs. Union Of India
(Madhya Pradesh High Court, Madhya Pradesh)

Case Law
Petitioner / Applicant
Nitin Nikhra
Union Of India
Madhya Pradesh High Court
Madhya Pradesh
Mar 5, 2019
Order No.
MCRC 8628/2019
TR Citation
2019 (3) TR 2355
Related HSN Chapter/s
Related HSN Code



Shri Kranti Prabhat Singh, Assistant Commissioner, GST, Gwalior alongwith Shri Ghanshyam Sharma, Inspector, CGST and OIC of the case are present in person.

The instant application under Section 439 of Cr.P.C. is in respect of offence allegedly under Section 132 of the GST Act, 2017; whereby, the embezzlement regarding input tax credit on the basis of fake invoices has been alleged.

Learned counsel for the respondent at the outset, with the instructions available, submits that the charge sheet is yet to be filed and therefore, applicant be remained in custody for investigation.

Learned counsel for the applicant, at this stage, after arguing for a while, seeks withdrawal of this application with liberty to approach the Court at an appropriate stage.

Liberty granted.

Application is dismissed as withdrawn, with liberty as aforesaid.

  • Home
  • /
  • caselaw
  • /
  • nitin nikhra vs union of india madhya pradesh high court

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096