Sunil Mahlawat vs. Central Goods And Services Tax
Held
The Court granted regular bail to the petitioner, noting that the investigation is complete, the charge sheet is filed, and the petitioner is not alleged to be a beneficiary of the alleged Input Tax Credit. Further incarceration was deemed unnecessary.
Facts
The petitioner, a Chartered Accountant, allegedly shared his One Time Password with a co-accused who then used it to generate a Unique Document Identification Number for a CA certificate without the petitioner's knowledge or authority. The petitioner was arrested during investigation, and the charge sheet has been filed.
Key Issues
The primary issue was whether the petitioner, who allegedly facilitated the wrongful issuance of a CA certificate by sharing his OTP, should be granted regular bail pending trial, given the completion of investigation and filing of charge sheet.
Sections Cited
Section 132(1)(i), Section 132(1)(b), Section 132(1)(c), Section 132(1)(e), Section 132(1)(f)
AI-generated summary — verify with the full judgment below
CRM-M-28562-2022 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No. 273 CRM-M-28562-2022 Date of decision : 10.10.2022 Sunil Mahlawat .....Petitioner(s)
VERSUS Central Goods and Services Tax ..... Respondent(s) CORAM: HON'BLE MR. JUSTICE AMAN CHAUDHARY Present: Ms.Munisha Gandhi, Sr. Advocate with Mr.Adarsh Dubey and Mr.Deepak Gupta, 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 allegations against the petitioner are that he being a registered Chartered Accountant, shared with co-accused Gaurav Dhir, his One Time Password, basis on which, Unique Document Identification Number was generated, which was used by him for the purpose of issuance of a CA certificate, without the knowledge or authority of the petitioner. She further submits that the said document was also signed
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.