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2020 (8) TMI 211

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..... lso the fact that the maximum sentence provided for the offence in question is 5 years and that the vires of the Act is itself under challenge, the petitions merits acceptance and are hereby accepted and the interim directions dated 10.7.2020, 18.5.2020 and 6.7.2020 are hereby made absolute on the same terms and conditions. - CRM-M-17019-2020 (O&M), CRM-M-1695-2020 (O&M), CRM-M-12871-2020 (O&M) .....

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..... of Punjab, State GST, Fatehgarh Sahib, Ludhiana has been filed in CRM-M-12871-2020. The same is taken on record. 3. The allegations, in nutshell, are that the petitioners had availed Input Tax Credit (ITC) to the tune of about ₹ 19.83 crores on the basis of invoices without there being actual sale of goods. 4. Learned counsel for the petitioners have submitted that the vires of the Ac .....

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..... erved by detaining the petitioners behind bars as the trial in any case is not likely to be immediately concluded since proceedings of the trial are virtually at a stand still. 8. On the other hand learned State counsel has submitted that since it is a huge scam involving a colossal amount of more than ₹ 19 crores, no case for grant of bail is made out. 9. I have considered rival submi .....

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