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RAJINDER BASSI, TARUN BASSI AND MANISH PAUL vs. STATE OF PUNJAB
(Punjab and Haryana High Court)

Hon'ble Judges:

GURVINDER SINGH GILL

Pet. Counsel

Jagmohan Bansal

Himmat Singh Deol

Res. Counsel

Ramandeep Sandhu

Petitioner / Applicant	RAJINDER BASSI, TARUN BASSI AND MANISH PAUL
Respondent	STATE OF PUNJAB
Court	Punjab and Haryana High Court
State	Punjab
Date	Aug 7, 2020
Order No.	CRM-M-17019-2020 (O&M), CRM-M-1695-2020 (O&M), CRM-M-12871-2020 (O&M)
Citation	2020(8) TAXREPLY 3184
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ORDER
1. This order shall dispose of the above mentioned three petitions wherein petitioner Rajinder Bassi, Tarun Bassi and Manish Paul, have approached this Court seeking grant of regular bail in respect of a case Criminal complaint No.40/2019, dated 21.11.2019, under Section 132(1)(b)(c) of the Punjab Goods and Service Tax Act, 2017. 2. Reply by way of affidavit of Arvind Sharma, State Tax Officer, Department of Punjab, State GST, Fatehgarh Sahib, Ludhiana has been filed in CRM-M-12871-2020. The same is taken on record. 3. The allegations, in nutshell, are that the petitioners had availed Input Tax Credit (ITC) to the tune of about ₹ 19.83 crores on the basis of invoices without there being actual sale of goods. 4. Learned counsel for the petitioners have submitted that the vires of the Act i.e. Punjab Goods and Service Tax Act, 2017 has itself been challenged in CWP No.8004-2020 by one of the accused namely Tarun Bassi wherein notice of motion has been issued by the Hon&r....