Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

PARTH GUPTA vs. STATE TAX OFFICER AND OTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

HARNARESH SINGH GILL
Pet. Counsel
Jagmohan Bansal
H. S. Sitta
Res. Counsel
---

Petitioner / Applicant

PARTH GUPTA
Respondent STATE TAX OFFICER AND OTHER
Court Punjab and Haryana High Court
State

Punjab

Date Apr 9, 2021
Order No.

CRM-M-937-2021 (O&M)

Citation

2021(4) TAXREPLY 4337
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

Case is taken up for hearing through video conferencing. The petitioner has filed this petition under Section 439 of Cr.P.C. for grant of regular bail in a case registered by State Tax Officer, Ludhiana, under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017. Copy of custody certificate by way of affidavit dated 09.04.2021 of the Deputy Superintendent, Central Jail, Ludhiana, submitted by the learned State counsel through email, is taken on record. Learned counsel for the petitioner states that the criminal trial for the offence under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017 as also the arrest under Section 69 of CGST, 2017 read with PGST Act, 2017, are without jurisdiction. The GST Officials had arrested the petitioner on the ground that tax was not paid by the suppliers and they had wrongly availed refund of IGST. It is argued that a liability of ₹ 5.45 crores has been fastened upon him. However, the fact remains ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S