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DURGA MADHAB PANDA vs. COMMISSIONER OF CGST
(Punjab and Haryana High Court)

Hon'ble Judges:

AMAN CHAUDHARY
Pet. Counsel
Gaurav Tyagi
Res. Counsel
Sourabh Goel

Petitioner / Applicant

DURGA MADHAB PANDA
Respondent COMMISSIONER OF CGST
Court Punjab and Haryana High Court
State

Punjab

Date Mar 1, 2023
Order No.

CRM-M-47585-2022 (O&M)

Citation

2023(3) TAXREPLY 7065
Original Order
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ORDER

AMAN CHAUDHARY. J . The present petition has been filed under Section 439 Cr.P.C. for the grant of regular bail to the petitioner in respect of Complaint No.85/2022 dated 10.03.2022, under Sections 132(i) (c) & (e) read with Section 16(2) of CGST Act, 2017, District Gurugram, Haryana. Learned counsel contends that the petitioner is in custody since 07.05.2022. It is his submission that the sentence for offence alleged against the petitioner is 5 years and is triable by a Magistrate. The firm of the petitioner was found existing at the additional place of business as per the notes prepared during the visits conducted on the premises which is reflected in the complaint itself. Challan was presented on 06.07.2022, however, charges are yet to be framed. In all there are 20 witnesses. Learned Senior Standing counsel for the respondent opposes the bail on the ground that it is a case of fraudulent input tax credit and even the other proprietor of the firm are not respondin....

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