Sanjeev Sharma vs. Commissioner , CGST Gurugram
Held
The Court granted regular bail to the petitioner, noting that the investigation was complete, a complaint had been filed, and co-accused had already been granted bail. The Court found that the petitioner's further custody would not serve any useful purpose.
Facts
The petitioner sought regular bail in a case involving fraudulent Input Tax Credit (ITC) and refunds through non-existent firms. The prosecution alleged the petitioner was the mastermind behind a racket involving fake firms and bogus invoices, leading to a significant amount of tax evasion.
Key Issues
The primary issue was whether the petitioner was entitled to regular bail given the serious economic offense alleged and the stage of the investigation and trial.
Sections Cited
Section 132(1)(i), Section 132(1)(c)(e)(f), Section 70
AI-generated summary — verify with the full judgment below
2023:PHHC:113925 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 208 CRM-M-19083-2023 Date of Decision: 31st August, 2023 Sanjeev Sharma ... Petitioner Versus Commissioner, CGST, Gurugram ... Respondent CORAM : HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tushar Gautam, Advocate for the petitioner. Mr. Sourabh Goel, Advocate for the respondent. *** AVNEESH JHINGAN , J.(Oral)
This petition under Section 439 Cr.P.C. is filed seeking regular bail in FIR mentioned below :- Case No. Date Police Station Sections COMA/86 16.7.2022 Sadar, Gurugram, District Gurugram 132(1)(i) read with Section 132(1)(c)(e)(f) of Central Goods and Service Tax Act, 2017
Learned counsel for the petitioner claims parity with co- accused Lalit Dogra who was granted regular bail by this court on 21.3.2023 in CRM-M-5633-2023. 3. On 21.3.2023, the following order was passed :- “Prayer in this petition under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case No.COMA/86/16.07.2022, under Sections 132(1)(i) read with Section 132(1)(c)(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram. Reply on behalf of Central Goods and Services Tax (CGST) Commissi
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