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PREM SUNDAR CHAUDHARY PROPRIETOR OF M/S NEHA ENTERPRISES S/O LATE RAM CHANDRA CHAUDHARY vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

ASHOK KUMAR PANDEY
Pet. Counsel
D.v. Pathy
Sadashiv Tiwari
Hiresh Karan
Res. Counsel
Sriram Krishna
Prabhat Kr. Singh

Petitioner / Applicant

PREM SUNDAR CHAUDHARY PROPRIETOR OF M/S NEHA ENTERPRISES S/O LATE RAM CHANDRA CHAUDHARY
Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Mar 22, 2025
Order No.

CRIMINAL MISCELLANEOUS No. 88214 of 2024

Citation

2025(3) TAXREPLY 12775
Original Order
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ORDER

ORDER Heard learned senior counsel for the petitioner and learned counsels for Union of India (DRI). 2. The petitioner has prayed for regular bail in a case registered for the offence punishable under section 132(1) of the Central Goods and Service Tax Act (CGST), 2017 under Clause(a) or Clause (b) or Clause(c) or Clause (d) of the said section 132(5). 3. The case of the prosecution is that Senior Intelligence Officer of Directorate General of GST Intelligence Zonal Unit, Patna made complaint before the Special Judge Economic Offence, Patna on 23.08.2024 alleging therein that iron scrap and miscellaneous scrap have been transported by way of vehicle using fake Invoices, e-way bill from Bihar to Punjab. It is further alleged that various fake suppliers firms were created for generation of e-way bills for the purpose of supplying of goods to the recipients located at Punjab. Further allegation is that on search at the residence of the petitioner, four mobile, one laptop an....

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