Parth Gupta vs. State Tax Officer Office Of Assistant Commissioner State Tax
Held
The Court granted regular bail to the petitioner, noting that the investigation was complete and challan had been presented. The Court also considered that similarly placed persons and co-accused had been granted bail.
Facts
The petitioner was arrested under the GST Act for alleged non-payment of tax by suppliers and wrongful availing of IGST refund, leading to a liability of Rs. 5.45 crores. The petitioner claims to have reversed part of the entry and disputes the remaining liability.
Key Issues
The primary issue was the legality of the arrest and the grant of regular bail in a GST evasion case, considering the stage of investigation and the petitioner's dispute over the alleged liability.
Sections Cited
Section 132, Section 69
AI-generated summary — verify with the full judgment below
202 CRM-M-937-2021(O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-937-2021 (O&M) Date of decision: 09.04.2021 Parth Gupta ...Petitioner Versus State Tax Officer Office of Assistant Commissioner State Tax .....Respondent CORAM: HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. H. S. Sitta, AAG Punjab.
**** HARNARESH SINGH GILL
, J.
(ORAL)
Case is taken up for hearing through video conferencing.
The petitioner has filed this petition under Section 439 of Cr.P.C. for grant of regular bail in a case registered by State Tax Officer, Ludhiana, under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017. Copy of custody certificate by way of affidavit dated 09.04.2021 of the Deputy Superintendent, Central Jail, Ludhiana, submitted by the learned State counsel through email, is taken on record. Learned counsel for the petitioner states that the criminal trial for the offence under Section 132(1)(c) of the Central GST Act, 2017 and MANGAL SINGH 2021.04.09 18:53 I attest to the accuracy and integrity of this document chandigarh
202 CRM-M-937-2021(O&M) -2- Punjab GST Act, 2017 as
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