Gaurav Dhir vs. CGST(Anti Evasion), Gurugram
Held
The Court granted regular bail to the petitioner, noting that the investigation was complete, challan presented, and further incarceration would not serve a useful purpose. Bail was granted subject to stringent conditions.
Facts
The petitioner, a Chartered Accountant, sought regular bail in a case registered under the CGST Act for alleged involvement in uploading refund of Input Tax Credit using a borrowed UDIN. He argued that investigation was complete, challan presented, and he had been in custody since May 2022.
Key Issues
The primary issue was whether the petitioner, accused of economic offences under the CGST Act, was entitled to regular bail given the completion of investigation and presentation of challan.
Sections Cited
Section 132(1)(i), Section 132(1)(b), Section 132(1)(c), Section 132(1)(e), Section 132(1)(f), Rule 89(m)
AI-generated summary — verify with the full judgment below
CRM-M-29703-2022 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No. 273 CRM-M-29703-2022 (O&M) Date of decision : 10.10.2022 Gaurav Dhir .....Petitioner(s)
VERSUS Central Goods and Services Tax ..... Respondent(s) CORAM: HON'BLE MR. JUSTICE AMAN CHAUDHARY Present: Mr.Sanjay Kaushal, Sr. Advocate with Mr.Prem Kandpal and Ms. Ojaswini, Advocates for the petitioner Mr.Sourabh Goel, Senior Standing Counsel for CBIC AMAN CHAUDHARY
, J.
The present petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in a case registered under Section 132(1)(i) read with Section 132(1)(b)(c)(e)(f) of the Central Goods and Services Tax Act, 2017. Learned Senior counsel submits that the petitioner is a Chartered Accountant by qualification, who was initially registered but had subsequently given it up. In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-accused Sunil Mahalawat were colleagues, as such the UDIN was borrowed by the petitioner from him for uploading and issuance of the CA certificat
The judgment continues below.
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