MANISH KUMAR JAIN vs STATE & ANR

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 8th May, 2025 Pronounced on: 14th July, 2025 + CRL.M.C.984/2018 MANISH KUMAR JAIN S/o Late Shri A.K. Jain R/o J-120, Second Floor, Sector-41, Noida. .....Petitioner Through: Mr. Priyadarshi Manish, Ms. Anjali Jha Manish, Mr. Paras Aneja & Mr. Aman Ahluwalia, Advocates versus 1. STATE Through Standing Counsel Delhi High Court New Delhi. 2. SHRI NAVYUG TANEJA Senior Intelligence Officer Directorate of Revenue Intelligence, 7th Floor, D Block, I.P. Bhawan, I.P. Estate, New Delhi. .....Respondents Through: Mr. Shoaib Haider, Additional Public Prosecutor for Respondent No.1-State Mr. Satish Aggarwala, Senior Standing Counsel for Respondent No.2 CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T 1. Petition under Section 482 Code of Civil Procedure, 1973 (hereinafter referred to as Cr.P.C) has been filed seeking quashing of Criminal Complaint No.26460/2017 (now re-numbered as 6903/2018) under Section 174 Indian Penal Code, 1860 (hereinafter referred to as “IPC”) and the Non-Bailable Warrants dated 22.01.2018 issued against the Petitioner, Manish Kumar Jain. 2. Briefly stated, the Petitioner, Manish Kumar Jain, Partner