Cause title — parties, addresses and appearances
CRM-M-15055-2022 2023:PHHC:044711
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CRM-M-15055-2022
Reserved on: 02.02.2023
Pronounced on: 27.03.2023
Arvinder Pal Singh
...Peoner
Versus
Superintendent (Prevenon) of CGST Commissionerate
…Respondent
CORAM:
HON'BLE MR. JUSTICE ANOOP CHITKARA
Present:
Mr. R.S. Rai, Senior Advocate with
Mr. Anurag Arora, Advocate for the peoner.
Mr. Sourabh Goel, Senior Standing Counsel for CBIC with
Ms. Samridhi Jain, Advocate for the respondent-CGST.
****
ANOOP CHITKARA, J.
Complaint No.
Dated
Sec2ons
COMA
6113/2022
18.02.2022
132(1) (b) (i) of CGST Act, 2017; Punjab State
Goods and Services Act 2017 and punishable
under Secons 132(1) (i) of CGST Act 2017 and
132(1) (i) of Punjab State GST Act 2017 both read
with Secon 20 of the IGST Act, 2017
1.
The peoner apprehending arrest in the FIR caponed above, on the allegaons
of fraudulently availing input tax credits under GST, had come up before this Court
under Secon 439 CrPC seeking ancipatory bail.
2.
Vide order dated 29-06-2022, the peoner was granted interim protecon by a
co-ordinate bench, which is connuing ll date.
3.
Peoner's counsel prays for bail by imposing any stringent condions. The
peoner’s counsel argued that the custodial invesgaon would serve no purpose
whatsoever, and the pre-trial incarceraon would cause an irreversible injusce to the
peoner and family.
4.
The State’s counsel opposes the bail.
REASONING:
5.
Vide order dated 19-01-2023, this court had extended the interim bail subject to
compliance of condions menoned therein. The peoner's counsel stated that such
order has been complied with. Thus, there would be no jusficaon to keep this bail
1
JYOTI
2023.03.27 12:36
I attest to the accuracy and
integrity of this order/judgment.
CRM-M-15055-2022 2023:PHHC:044711 pending waing for the proper invesgaon. The peoner was granted interim protecon, and during the interregnum, there is no allegaon that he had inmidated the vicm or vicm’s family or the witnesses or that he had hampered the invesgaon, or despite being called to join the invesgaon, he did not appear before the invesgator. Given the above, there would be no jusficaon to disconnue the interim protecon, and the same is made absolute subject to the peoner complying with the terms of all the interim bail orders. Pe22on allowed in aforesaid terms. Interim order is made absolute subject to strict compliance of all terms and condions. All pending applicaons, if any, stand disposed. (ANOOP CHITKARA) JUDGE 27.03.2023 Jyo-II Whether speaking/reasoned: Yes Whether reportable: No. 2 JYOTI 2023.03.27 12:36 I attest to the accuracy and integrity of this order/judgment.
