Ravinder Baweja vs. Directorate General Of Goods And Services Tax Intelligence
Held
The Court dismissed the second bail petition, noting no change in circumstances since the earlier dismissal. The gravity of the offense and the substantial amount involved were considered significant factors.
Facts
The petitioner sought regular bail in a case involving alleged involvement in managing 6 entities based on inadmissible input tax credit amounting to Rs. 128.82 crores. An earlier bail petition filed by the petitioner was dismissed.
Key Issues
Whether the petitioner is entitled to regular bail given the gravity of the offense, the amount involved, and the lack of change in circumstances since the previous dismissal.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 229 CRM-M-41286-2022 Date of Decision : September 14, 2022 RAVINDER BAWEJA .....Petitioner VERSUS DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE .....Respondent CORAM: HON'BLE MR. JUSTICE JASGURPREET SINGH PURI Present : Mr. Chetan Bansal, Advocate for the petitioner. Mr. Rajesh Sethi, Advocate for the respondent. J ASGURPREET SINGH PURI.
J.
The present is a second petition filed under Section 439 of the Code of Criminal Procedure for grant of regular bail to the petitioner in complaint No.332 dated 27.9.2021 under Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 132 of Union Territory Goods and Services Tax Act, 2017 read with Section 132 of State(s) Goods and Services Tax Act, 2017 and Section 20 of Integrated Goods and Services Tax Act, 2017. It has been submitted by the learned counsel for the petitioner that the petitioner is in custody from 25.7.2021 and the trial is going on a slow pace and although the petitioner had earlier filed bail petition before this Court which was dismissed on 28.2.2022 Annexure P-4 but now the custody of the petitioner has increased and, ther
The judgment continues below.
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