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Company Must Be Made an Accused Before Its Director Can Be Prosecuted for GST Offence

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Brief summary of the case

Court: High Court of Punjab & Haryana
Number:
CRM-M-45265 of 2025(O&M)
Petitioner:
Manoj Bansal
Respondent: Deputy Director
Date of decision: 01.08.2026
Judges: Hon’ble MS. Justice Shalini Singh Nagpal

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