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TMI Blog2023 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 04.02.2021, under Section 132 of the Central Goods and Services Tax Act, 2017 (for short, 'the C.G.S.T. Act') and Punjab Goods and Services Tax Act, 2017 (for short, 'the P.G.S.T. Act') read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (for short, 'the I.G.S.T. Act'). 2. Upon issuance of notice, reply by way of affidavit dated 18.04.2023 of Mr. Narain Singh Ajnoha, Assistant Commissioner, Central Goods and Services Tax, Commissionerate, Ludhiana, has been filed on behalf of the respondent, which is already on record. 3. Custody certificate dated 17.05.2023 of the petitioner filed in Court is taken on record, subject to all just exceptions. 4. Briefly, the petitioner herein is an accused in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing one of the partners in two firms, namely M/s La Mode Fashions and M/s Murari Enterprises, has knowingly provided his credentials to Shri Tarun Kumar and to Rakesh Arora for creating firms and also for opening bank accounts in the name of these firms. He has also received monetary benefits from Rakesh Arora in lieu of he being a partner in two firms. He was arrested on 27.12.2020 and was produced before the Hon'ble CJM Court, who granted him judicial custody. - x - x -" 5. Learned counsel for the petitioner submits that the petitioner is a proprietor running a Cyber Cafe in Noida and he has been falsely implicated in this case at the instance of respondent-Department for allegedly availing I.T.C. in relation to alleged Firms, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also furnish bank guarantee for an amount of Rs. 20 Lacs. It is stated that the petitioner was unable to furnish the bail bonds and the bank guarantee, as directed vide order dated 19.07.2021 (Annexure P-3), and in the meantime, the respondent-Department filed a complaint under Section 132 of the C.G.S.T. Act and P.G.S.T. Act read with Section 20 of the I.G.S.T. Act against the petitioner and other co-accused; accordingly, the petitioner filed an application for grant of regular bail before the Court of Chief Judicial Magistrate, Ludhiana, which was dismissed vide order dated 10.10.2022 (Annexure P-5). 6. Thereafter, the petitioner filed an application for grant of regular bail before the Court of Additional Sessions Judge, Ludhiana, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e some time to conclude and no useful purpose would be served by keeping the petitioner behind bars for indefinite period. It is further submitted that the petitioner is ready to abide by all the conditions as may be imposed by this Court or by the trial Court, accordingly prayer for grant of regular bail is made. 9. Per contra, learned counsel for the respondent-Department has opposed the prayer of petitioner for grant of regular bail on the ground of seriousness and gravity of the offence. It is submitted that from the investigation conducted, it has come out that the petitioner is a partner at M/s La Mode Fashions and M/s Murari Enterprises and he has committed a grave offence by forging his identity through fake identity proofs in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther while referring to the custody certificate of petitioner, it is also not disputed that the petitioner has undergone two years, five months and twenty one days of custody (as on 17.05.2023). 11. I have heard learned counsel for the parties and perused the paper book, reply filed by respondent-Department as well as custody certificate of the petitioner. 12. Concededly in the instant case, the maximum sentence specified under Section 132 of the C.G.S.T. Act is up to five years of rigorous imprisonment and the petitioner having already undergone custody for a period of two years, five months and twenty one days (as on 17.05.2023), would be entitled to bail. Furthermore, one of the co-accused in the instant Complaint Case No. COMA/1519/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surety bonds to the satisfaction of the trial Court/Illaqa Magistrate/Duty Magistrate concerned. However, the concerned Station House Officer shall be informed about the release of petitioner and the petitioner shall inform the concerned Station House Officer about his address at which he intends to reside during the pendency of case/trial and any change in the address shall be communicated to the concerned Station House Officer, forthwith. The petitioner would also furnish his telephone number to the concerned Station House Officer. He would also furnish his undertaking to the effect that he will not indulge in any illegal activity. The petitioner shall also appear before the concerned Police Station/Station House Officer on first Monday o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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