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ARVIND KUMAR vs. DIRECTORATE GENERAL OF GST INTELLIGENCE, AMRITSAR.
(Punjab and Haryana High Court)

Hon'ble Judges:

SANDEEP MOUDGIL
Pet. Counsel
Nikhil Ghai
Res. Counsel
Sunish Bindlish

Petitioner / Applicant

ARVIND KUMAR
Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE, AMRITSAR.
Court Punjab and Haryana High Court
State

Punjab

Date May 15, 2025
Order No.

CRM-M-24201-2025

Citation

2025(5) TAXREPLY 13465
Original Order
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ORDER

SANDEEP MOUDGIL, J (ORAL) 1. Prayer This petition has been filed under Section 483 of BNSS of 2023 for grant of regular bail to the petitioner in case endorsement No. DGGI/INT/MISC/53/2025-Gr-B-O/0 DD-DGGI-RU, Amritsar u/s 132 (1) of CGST Act, 2017 read with relevant provisions of Punjab GST Act, 2017 and Section 20 of IGST Act, 2012 (Annexure P-1). 2. Contentions On behalf of the petitioner Learned counsel for the petitioner has argued that the petitioner has been falsely implicated in the present case. He submits that the allegation levelled against the petitioner are that the petitioner is proprietor of Bhumi Steel Traders having GSTIN 03APLPK2516FIZA situated at 370-A, Sector 20A, Harchand Mill Road, Mandi Gobindgarh, District Fatehgarh Sahib had availed fake input Tax Credit invoices on fake firms created and operated by Sh. Dipanshu Srivastav and Mohit Kumar and thus, committed the offences mentioned above. It is his contention that co-accused Deepanshu Sri....

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