Jatinder Kumar vs. State Of Punjab And Ors
Held
The Court held that there were specific and serious allegations against the petitioner, including floating a fictitious firm and passing on fake ITC. The inquiry was at its nascent stage, and the petitioner was alleged to have not cooperated, with a huge amount of exchequer involved.
Facts
The petitioner, proprietor of M/s Manvi Steels, is seeking pre-arrest bail in connection with an investigation into fraudulent Input Tax Credit (ITC) availed by M/s Sona Casting Private Limited. M/s Manvi Steels allegedly supplied fake ITC to M/s Sona, and the firm was found to be non-existent.
Key Issues
The key issue was whether the petitioner was entitled to pre-arrest bail given the serious allegations of fraudulent ITC and non-cooperation with the investigation.
Sections Cited
Section 70, Section 132(1)(b), Section 132(1)(c), Section 67(2)
AI-generated summary — verify with the full judgment below
CRM-M-39132-2025 (O&M)
-1-
IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-39132-2025 (O&M) Pronounced on : 25.09.2025
Jatinder Kumar
...Petitioner
Versus
State of Punjab and others
…Respondents
CORAM: HON'BLE MRS. JUSTICE MANISHA BATRA
Present:- Ms. Urvashi Dhugga, Advocate and
Ms. Khushi Satviki, Advocate
for the petitioner.
Mr. Chanchal K. Singla, Addl. A.G., Punjab
for respondent No. 1-State.
Mr. Ajay Kalra, Senior Standing Counsel with
Ms. Isha Januja, Advocate
for respondents No. 2 to 4. MANISHA BATRA, J.
Prayer in this petition, filed under Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’), has been made by the petitioner for grant of pre-arrest bail to him in pursuance to the summons issued against him by respondent No. 3 under Section 70 of the Central Goods & Service Tax Act, 2017 (for short ‘CGST Act’).
As per the allegations, an investigation/inquiry was conducted by respondent No. 2 against one M/s Sona Casting Private Limited (for short ‘M/s Sona’) on 15.10.2024 and it was re
The judgment continues below.
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