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PAWAN KUMAR vs. INSPECTOR (PREVENTIVE) , CENTRAL GOODS AND SERVICES TAX & OTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

HARPREET SINGH BRAR
Pet. Counsel
Anoop Verma
Res. Counsel
Sourabh Goel
Samridhi Jain
Akash Khurana

Petitioner / Applicant

PAWAN KUMAR

Respondent INSPECTOR (PREVENTIVE) , CENTRAL GOODS AND SERVICES TAX & OTHER
Court Punjab and Haryana High Court
State

Punjab

Date Mar 5, 2025
Order No.

CRM-M-19076-2024 (O&M)

Citation

2025(3) TAXREPLY 12663
Original Order
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ORDER

HARPREET SINGH BRAR, J. 1. Present petition is preferred by the petitioner under Section 482 of the Code of Criminal Procedure, 1973 (for short ‘Cr.P.C.’) seeking quashing of the order dated 23.02.2024 (Annexure P-11) passed by learned Additional Sessions Judge, Ludhiana, whereby the petition praying for relaxation of conditions prescribed for grant of default bail, imposed by learned Chief Judicial Magistrate, Ludhiana, vide order dated 15.03.2021 (Annexure P-1), has been dismissed. FACTUAL MATRIX 2. The facts, tersely put, are that the petitioner was implicated as an accused in a complaint under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) read with the corresponding provisions of the Punjab Goods and Services Tax Act, 2007 (for short ‘PGST Act’), and the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’). Accordin....

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