Vikram Garg vs. Excise And Taxation Officer Cum Proper Officer (State Tax)
Held
The Court granted bail to the petitioner, noting that the investigation was complete and the challan had been filed. It was observed that the offence was non-violent, the petitioner had already undergone significant incarceration, and further custody would serve no useful purpose.
Facts
The petitioner sought bail in a GST evasion case where the firm's turnover showed abnormal fluctuations, allegedly involving tax evasion exceeding Rs. 5 crore. The prosecution claimed the petitioner was involved in issuing bogus invoices and fraudulently availing Input Tax Credit.
Key Issues
The primary issue was whether the petitioner, accused of GST evasion and fraudulent ITC claims, was entitled to bail considering the stage of investigation and the nature of the alleged offense.
Sections Cited
Section 132, Section 74, Section 73
AI-generated summary — verify with the full judgment below
CRM-M-11033-2021 (O&M)
2023:PHHC:114804 215 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-11033-2021 (O&M)
Date of decision: 31.08.2023 Vikram Garg
….Petitioner Versus Excise and Taxation Officer cum Proper Officer (State Tax) ...Respondent CORAM: HON’BLE MR. JUSTICE ARUN MONGA
Present:- Mr. Deepak Gupta, Advocate for petitioner.
Mr. Vikas Bhardwaj, AAG, Haryana. ***** ARUN MONGA, J. (ORAL)
After being declined bail by the trial Court, petitioner before this Court seeks regular bail in a case bearing No.GST/PNP/02 of 2020 and Complaint No.252/2020 dated 24.12.2020 registered under Section 132 of the Haryana GST Act, 2017 and Central GST Act, 2017 read with Section 20 of IGST Act, 2017. 2. As per prosecution case, tax returns of the firm, M/s Emm Vee Trading Company, whose proprietor is the petitioner, were examined for the financial years 2018-2019 and 2019-2020. It was discovered that the turnover of the taxpayer, i.e., the alleged proprietor concern of the petitioner, during this period, displayed significant and abnormal fluctuations, which were not typical in the
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