TMI Blog2021 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner Ms. Rashmi Attri, AAG, Punjab with Mr. Saurabh Singla, State Tax Officer ORDER JAISHREE THAKUR J. (ORAL) CRM No.5091 of 2021 Dismissed as having been rendered infructuous. Main Case The instant petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in a case registered by the State Tax Officer, Ludhiana under Section 132 (1) (c) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld face trial. It is also submitted that there is a challenge to the vires of Section 69 and 132 of the Central Goods and Service Tax Act, 2017 in CWP No.8004 of 2020 titled as Tarun Bassi Vs. State of Punjab and others wherein notice has been issued to the State of Punjab and in a connected matter notice has been issued to the Union of India, while further contending that the arrest under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Union of India. In that case, there was allegedly a wrongful availing of Input Tax Credit amounting to Rs. 122.59 crores by Daulat Samirmal Mehta. Whereas learned counsel appearing for the respondent-State along with Mr. Saurabh Singla, State Tax Officer opposes grant of regular bail by relying upon an order passed by the Coordinate Bench in CRM-M No.1511 of 2021 dated 28.01.2021 titled as Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investigated and the challan stands presented and therefore, custody of the petitioner herein would no longer be required. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of adequate personal/surety bond amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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