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HEMA GARG AND OTHERS vs. STATE OF HARYANA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

ARVIND SINGH SANGWAN
Pet. Counsel
Amitabh Tewari
Res. Counsel
Deepak Kumar Grewal

Petitioner / Applicant

HEMA GARG AND OTHERS
Respondent STATE OF HARYANA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Aug 12, 2021
Order No.

CRM-M-30676-2021 (O&M) CRM-M-31591-2021 (O&M)

Citation

2021(8) TAXREPLY 4444
Original Order
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ORDER

Prayer in both these petitions is for grant of anticipatory bail to petitioners Arpit Garg, Hema Garg and Vijay Garg, in the proceedings initiated by the respondents, in pursuance of the inspection conducted on 24.06.2021 and consequential summons issued by the respondents under Section 70 of HGST/CGST Act, 2017. Learned counsel for the petitioners submits that in CRM-M-30676- 2021, petitioner No.1 Hema Garg is registered proprietor of the firm Shree Shyam Traders, having principal place of business at Dharam Colony, Sector-5, Palam Vihar Road, Gurugram, whereas petitioner No.2 Vijay Garg is authorized person of the said firm, who was dealing in wholesale dealing of iron and steel products having GSTIN No.06AKQPA4209F1ZH, vide registration certificate dated 28.07.2018 and they have another firm by the same name bearing GSTIN No.06AEQPG6869P1ZH, vide registration certificate dated 23.01.2019. In CRM-M-31591-2021, petitioner Arpit Garg is registered proprietor of the firm Stas....

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