Ram Alias Raman Chaggar vs. Superintending (Anti Evasion) Of CGST Commissioneratel Ludhiana And Another
Held
The High Court granted regular bail to the petitioner. It noted that the petitioner had already undergone incarceration for over a year and that the veracity of allegations would be assessed by the trial court. The court refrained from commenting on the merits of the case.
Facts
The petitioner sought regular bail in a GST evasion case where he was accused of creating bogus firms and fraudulently availing Input Tax Credit (ITC). The petitioner claimed to be an employee falsely implicated, while the respondents alleged his active involvement as a partner/proprietor in firms used for bogus billing and ITC fraud amounting to crores.
Key Issues
Whether the petitioner, accused of GST fraud and ITC evasion, has made out a case for grant of regular bail, considering his period of incarceration and the bail status of co-accused.
Sections Cited
Section 132(1)(B), Section 132(1)(C), Section 132(1)(L), Section 132(1)(1), Section 20, Section 69, Section 70
AI-generated summary — verify with the full judgment below
CRM-M-5758-2023 -1- 2023:PHHC:131079 206 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-5758-2023 Reserved on: 07.10.2023 Date of decision : 11.10.2023 Ram @ Raman Chaggar .....Petitioner versus Superintendent (Anti Evasion) of CGST Commissionerte, Ludhiana and another ..... Respondents CORAM : HON'BLE MR. JUSTICE RAJESH BHARDWAJ *** Present :- Mr. Rahul Aggarwal, Advocate and Ms. Iyana Vasudeva, Advocate for the petitioner. Mr. Sourabh Goel, Advocate with Ms. Shivani Sahni, Advocate Mr. Tej Bahadur, Advocate and Ms. Geetika Sharma, Advocate for the respondents. Ms. Akshita Chauhan, DAG, Punjab. *** RAJESH BHARDWAJ
, J.
Petitioner has approached this Court praying for grant of regular bail in the complaint case No.COMA-92015-2022 CNR No.PBLD03-092667-2022 dated 18.11.2022 titled as Superintendent (Anti Evasion) Vs. Ram @ Raman Chaggar for the offence under Sections 132(1) (B, C & L) punishable under Section 132(1)(1) of CGST Act, 2017 and under Clauses (B), (C) & (L) of Sub-section (1) of Section 132 of Punjab State Goods & Services Tax Act, 2017 both read with Section 20
The judgment continues below.
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