Yash Pal Mehta vs. Superintendent (Anit Evasion) Central Goods And Services Tax
Held
The High Court made the interim anticipatory bail granted to the petitioner absolute. The Court refrained from deciding the quantum of ITC involved, considering it a matter for trial, and noted that anticipatory bail was granted to a co-accused.
Facts
The petitioner sought anticipatory bail in a case involving alleged wrongful availment of Input Tax Credit (ITC) under the GST Act. The petitioner argued that the ITC amount was less than Rs. 5 crores, making the offense bailable, and that a co-accused was already on bail.
Key Issues
Whether the petitioner is entitled to anticipatory bail, considering the alleged amount of ITC and the bail status of a co-accused.
Sections Cited
Section 132, Section 20
AI-generated summary — verify with the full judgment below
CRM-M-26085-2023
2023:PHHC:116116
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
202
CRM-M-26085-2023 Date of decision: 04.09.2023
Yash Pal Mehta
..Petitioner
Versus
Superintendent (Anti Evasion), Central Goods & Services Tax
..Respondent
CORAM: HON'BLE MR. JUSTICE AMAN CHAUDHARY
Present: Mr. Deepak Gupta, Advocate for the petitioner.
Mr. Sourabh Goel, Advocate and
Mr. Tej Bahadur, Advocate for the respondent.
*** AMAN CHAUDHARY, J.
On 22.05.2023, this Court had passed the following order:- “Instant petition has been filed under Section 438 Cr.P.C. praying for grant of anticipatory bail to the petitioner in case COMA/15650/2021 dated 29.11.2021 (Annexure P-1) titled as Superintendent versus Gurbax Lal & others under Section 132 of the Central Goods & Services Tax Act 2017 read with Section 20 of the Integrated Goods & Services Tax Act, 2017. It has been contended by counsel for the petitioner that allegations against the petitioner are totally false and frivolous. He has submitted that ITC, as per the complaint, has been shown to be Rs.9,37,83,105/- but the same
The judgment continues below.
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