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RAJESH KUMAR vs. INSPECTOR & OHTERS
(Punjab and Haryana High Court)

Hon'ble Judges:

HARSH BUNGER
Pet. Counsel
Saurabh Kapoor
Abhishek Chowdhary
Res. Counsel
Sourabh Goel
Shivani Sahni

Petitioner / Applicant

RAJESH KUMAR

Respondent INSPECTOR & OHTERS
Court Punjab and Haryana High Court
State

Punjab

Date Jul 24, 2023
Order No.

CRM-M- 1362-2023

Citation

2023(7) TAXREPLY 7696

Original Order
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ORDER

HARSH BUNGER J. 1. Petitioner (Rajesh Kumar @ Ajay Gupta) has filed the present petition under Section 439 of the Code of Criminal Procedure seeking grant of regular bail in Complaint Case No. COMA/1519/2021 dated 04.02.2021, under Section 132 of the Central Goods and Services Tax Act, 2017 (for short, 'the C.G.S.T. Act') and Punjab Goods and Services Tax Act, 2017 (for short, 'the P.G.S.T. Act') read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (for short, 'the I.G.S.T. Act'). 2. Upon issuance of notice, reply by way of affidavit dated 18.04.2023 of Mr. Narain Singh Ajnoha, Assistant Commissioner, Central Goods and Services Tax, Commissionerate, Ludhiana, has been filed on behalf of the respondent, which is already on record. 3. Custody certificate dated 17.05.2023 of the petitioner filed in Court is taken on record, subject to all just exceptions. 4. Briefly, the petitioner herein is an accused in the aforesaid complain....

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