9911796707
TMI Blog2021 (4) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... re allowed and the petitioners are directed to be released on regular bail on execution of adequate personal/surety bonds amounting to 10 lakhs each to the satisfaction of concerned trial Court/Duty Magistrate. The petitioners would surrender their respective passports before the concerned Court and will not leave India without prior permission of the Court. X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of tax against the petitioners and even a zero liability had been shown towards them. It was further contended 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 stands issued to the State of Punjab and in a connected matter notice stands issued to the Union of India. It is further contended that the arrest under the Punjab Goods and Service Tax Act, 2017 is without jurisdiction. It is further argued that the petitioners have been in custody for the last more than 08 months and they are now not required for any investigation purposes. It was also contended that the case is based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act as well as orders passed by this Court and the Coordinate bench wherein regular bail stands enlarged to the co-accused and similarly situated persons. The order relied upon by the learned State counsel wherein the regular bail had been denied to the petitioner therein, was primarily on the ground that the investigation was still incomplete. However in the instant case, the situation is different. The matter already stands investigated. The petitioners have been in custody since June, 2020. Trial of the case would take time to conclude. In view of the above discussion, however without going into the merits of the case, I find that no useful purpose would be served by keeping the petitioners behind the bars. Thus, all the petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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