9911796707
TMI Blog2021 (3) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The order relied upon the counsel appearing for the State and Mr. Sourabh Singla in RAKESH ARORA VERSUS STATE OF PUNJAB [ 2021 (2) TMI 41 - PUNJAB AND HARYANA HIGH COURT ] wherein regular bail had been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the petitioner herein would contend that he has been arrested on 10.11.2020 in a case registered by the Sales Tax Officer, Ludhiana under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017 on account of wrong availment of Input Tax Credit. It is argued that a liability of ₹ 6.30 crores has been fastened upon him, even though the petitioner has already reversed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut jurisdiction. It is further argued that in fact, the matter already stands investigated and the challan has been presented and therefore, the petitioner will be facing proceedings for wrong availment of Input Tax Credit, if any. Counsel for the petitioner relies upon various orders passed by the Coordinate Benches wherein regular bail/interim bail has been allowed to similarly placed persons in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Tax Officer in fact would submit that a complaint has been filed against the petitioner herein. I have heard learned counsel for the parties and have gone through the orders as passed by the Division Bench of this Court seized of the matter qua challenge to vires of Section 69 and 132 of the CGST Act as well as orders passed by the Coordinate Bench wherein interim bail/regular bail has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
