2020 (10) TMI 1216

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..... nstitutional provisions - The petitioner has been in custody for a period of 4 months and 14 day. The trial will take time to conclude, especially due to prevailing situation of Covid-19. The moot question of law regarding the stage of initiation of prosecution under the Finance Act is involved; complaint is triable by a Magistrate; the petitioner is not required for further custodial investiga .....

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..... Learned counsel for the petitioner states that the petitioner is a businessman and has falsely been implicated in the present case along with 5 other persons. He further states that the matter is of civil in nature. The liability is debatable. The maximum sentence under Section 132(1)(b)(c) of the Punjab Goods and Service Tax Act is with imprisonment which may be extended upto 5 years. Learned .....

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..... r files the copy of communication dated 21.05.2020 issued by the department to the petitioner, indicating tax liability and penalty 'zero' towards him. Copy of custody certificate by way of affidavit dated 27.10.2020 of the Officiating Deputy Superintendent, New District Jail, Nabha, submitted by the learned State counsel through email, is taken on record. He submits that the custody pe .....

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