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NARINDER KUMAR JOSHI AND PARVESH JOSHI vs. DIRECTORATE GENERAL, GOODS & SERVICE TAX INTELLIGENCE.
(Punjab and Haryana High Court)

Hon'ble Judges:

MANISHA BATRA
Pet. Counsel
Saurabh Kapoor
Res. Counsel
Rajesh Sethi
Kanika Sachdeva

Petitioner / Applicant

NARINDER KUMAR JOSHI AND PARVESH JOSHI

Respondent DIRECTORATE GENERAL, GOODS & SERVICE TAX INTELLIGENCE.
Court Punjab and Haryana High Court
State

Punjab

Date May 26, 2025
Order No.

CRM-M-5987-2025 (O&M), CRM-M-6019-2025 (O&M)

Citation

2025(5) TAXREPLY 13518
Original Order
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ORDER

MANISHA BATRA, J. 1. Both these petitions arise out of the same complaint and seek identical reliefs. With the consent of the respective parties, they were heard analogously and are disposed of by this common order. 2. Prayer in these petitions, filed under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, is for grant of regular bail to the petitioners in case arising out of Complaint/File No. DGGI/INT/INTL/979/2024-RU-DGGINeutral SML for offence under Section 132 (1) (b) of the Central Goods & Service Tax Act, 2017 (for short ‘CGST Act’), which is punishable under Section 132 (1)(2) of the Goods & Service Tax Act, 2017 (for short ‘GST Act’). 3. Adumbrated facts as emanating from the record and relevant for the purpose of disposal of these petitions are that on receipt of an information in the office of the respondent-Directorate General, Goods & Service Tax Intelligence to the effect that a fictitious firm was formed under the....

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