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TMI Blog2022 (4) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... g bail bonds/surety bonds to the satisfaction of learned trial Court/Chief Judicial Magistrate/Duty Magistrate concerned. - petition allowed. - CRM-M-43836-2021 (O&M) - - - Dated:- 7-4-2022 - HON'BLE MR. JUSTICE GURVINDER SINGH GILL Present: Mr. Karan Pathak, Advocate for the petitioners No. 1 3. Mr. Gurinder Pal Singh, Advocate for petitioner No. 2. Mr. Luvinder Sofat, AAG, Punjab, Mr. Saurabh Goel, Advocate and Mr. Tej Bahadur, Advocate for respondent No. 2. ***** GURVINDER SINGH GILL, J. 1. The petitioners seek grant of regular bail in proceedings initiated by Superintendent (Anti-Evasion) CGST, Commissionerate Ludhiana under Section 132 of the Central Goods and Services Tax Act, 2017 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Raman Kumar Chopra) 5. M/s DK Enterprises 03GJBPK1517G1ZP Davinder Kaur (ex-employee of Sunil Kumar) 6. M/s Chadha Steels 03AJNPA5010G1ZX Asha (wife of Sunil Kumar) 7. M/s Ganpati Steels 03CFBPS1796B1ZN Amanpreet Singh (husband of Mandeep Kaur) 3. The amount of ITC availed as per GSTR-3B returns filed in respect of seven firms are as under :- S.No. Name of Firm (M/s) Name of the owner Amount of ITC credit fraudu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o what was being done on their behalf and that their signatures had been obtained on account of small allurements. The learned counsel has submitted that in any case, there is nothing on record to show that the petitioners had personally benefited out of the amounts alleged to have received by them as input tax. While Mandeep Kaur is alleged to have availed ₹ 57,68,106/- fradulently, Davinder Kaur is alleged to have availed ₹ 3,92,15,447/- and Asha is alleged to have availed ₹ 5,15,00,394/-. It has further been submitted that since the maximum sentence as can be imposed under provisions of Section 132 of the Act is 5 years, the petitioners, who have already undergone about 8 months of custody, deserve the concession of reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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