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PRATEEK GARG AND AKSHIT BANSAL vs. INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
(Himachal Pradesh High Court)

Hon'ble Judges:

SATYEN VAIDYA
Pet. Counsel
Loveneesh Kanwar
Res. Counsel
Vijay Arora
Ankush Chauhan

Petitioner / Applicant

PRATEEK GARG AND AKSHIT BANSAL
Respondent INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Jan 20, 2022
Order No.

CRIMINAL MISCELLANEOUS PETITION (MAIN) No. 119 of 2022 And CRIMINAL MISCELLANEOUS PETITION (MAIN) No. 120 of 2022

Citation

2022(1) TAXREPLY 5429
Original Order
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ORDER

Both these petitions are being decided by a common order as common questions of law are involved. 2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of the Integrated Goods and Services Tax Act, 2017 (for short IGST Act) by Directorate General of Goods and Service Tax Intelligence, Chandigarh Zonal Unit (DGGI) on the allegations that the petitioners in connivance with each other facilitated M/s Mahesh Trading Company, M/s Rajshree Trading Company and M/s Balaji Trading Company and other Firms in issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means and thereby have caused a loss of ₹ 14.33 Crores to the government revenue. 3. Petitioners were arrested on 21.07.2021. They are in custody since then. The complaint for commission of offences under Section 132(1)(b)(i) of CGST Act and Section 20 (xv) of the IGST Act,....

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