Krishan Lal Chopra vs. Director General Of GST Intelligence
Held
The High Court allowed the petition, making the interim bail granted earlier absolute. The court found that the procedure for arrest was not followed, and the petitioner's arrest was in violation of Article 20 of the Constitution.
Facts
The petitioner sought regular bail for an offense under the CGST Act. The prosecution alleged fraudulent availment of Input Tax Credit (ITC) by Shubham Steels, with a significant portion allegedly passed on to the petitioner's firm. The petitioner argued that his firm conducted business through cheques/RTGS and had paid taxes as per returns.
Key Issues
Whether the arrest of the petitioner was in violation of constitutional rights due to non-compliance with procedural requirements, and if the alleged fraudulent ITC amount made the offense non-bailable.
Sections Cited
Section 132, Section 20, Section 70, Section 69
AI-generated summary — verify with the full judgment below
CRM-M-38781-2021 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-38781-2021 (O&M) Date of decision: 28.10.2021 CORAM: HON'BLE MR. JUSTICE ARVIND SINGH SANGWAN Present: Mr. Anurag Chopra, Advocate for the petitioner. Mr. Sourabh Goel, Advocate for the respondent. ******* ARVIND SINGH SANGWAN, J. (ORAL) Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132 (1)(c) of CGST Act, 2017 read with Section 20 (xv) of IGST Act, 2017. While granting interim bail to the petitioner, following order was passed by this Court on 22.09.2021: - “...Learned senior counsel for the petitioner has referred to the application filed by the respondent before the Chief Judicial Magistrate, Ludhina seeking judicial remand of the petitioner, to VISHNU 2021.10.28 15:52 I attest to the accuracy and authenticity of this document Punjab & Haryana High Court, Chandigarh.
CRM-M-38781-2021 -2- submit that in its para No.4, it is stated that ITC of Rs.12.19 crores was availed by Shubham Steels on purchase from Atul Trading Company, Narwana, Shree Kris
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