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KAWALJOT SINGH vs. SUPERINTENDENT PREVENTIVE CENTRAL GOODS AND SERVICE TAX
(Punjab and Haryana High Court)

Hon'ble Judges:

JASGURPREET SINGH PURI
Pet. Counsel
Sandeep Kumar
Res. Counsel
Shivani Sahni

Petitioner / Applicant

KAWALJOT SINGH

Respondent SUPERINTENDENT PREVENTIVE CENTRAL GOODS AND SERVICE TAX
Court Punjab and Haryana High Court
State

Punjab

Date Apr 24, 2023
Order No.

CRM-M-16871-2023 (O&M)

Citation

2023(4) TAXREPLY 7307

Original Order
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ORDER

JASGURPREET SINGH PURI, J. (Oral) 1. 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. COMA/15650/2021 dated 29.11.2021, titled as Superintendent (Anti Evasion) Central Goods & Services Tax Versus Gurbax Lal @ Happy Nagpal & others, under Section 132 of the Central Goods & Services Tax Act, 2017 and Section 132 of the Punjab Goods & Services Tax Act, 2017 read with Section 20 of the Integrated Goods & Services Tax Act, 2017 (Later on added offence under Section 132(1) ( b,c & 1) of CGST Act, 2017 and Section (1) (i) of Section 132 of Central Goods and Services Tax Act, 2017 and corresponding provisions of Punjab State Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017). 2. Learned counsel for the petitioner has submitted that the petitioner is in custody for 1 year, 6 months and 16 days and the case....

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