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RAM @ RAMAN CHAGGAR vs. SUPERINTENDENT (ANTI EVASION) OF CGST COMMISSIONERTE, LUDHIANA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RAJESH BHARDWAJ

Pet. Counsel

Rahul Aggarwal

Iyana Vasudeva

Res. Counsel

Sourabh Goel

Shivani Sahni

Tej Bahadur

Petitioner / Applicant	RAM @ RAMAN CHAGGAR
Respondent	SUPERINTENDENT (ANTI EVASION) OF CGST COMMISSIONERTE, LUDHIANA AND ANOTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Oct 11, 2023
Order No.	CRM-M-5758-2023
Citation	2023(10) TAXREPLY 8098
Original Order
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ORDER
RAJESH BHARDWAJ , J . Petitioner has approached this Court praying for grant of regular bail in the complaint case No. COMA-92015-2022 CNR No. PBLD03-092667-2022 dated 18.11.2022 titled as Superintendent (Anti Evasion) Vs. Ram @ Raman Chaggar for the offence under Sections 132(1) (B, C & L) punishable under Section 132(1)(1) of CGST Act, 2017 and under Clauses (B), (C) & (L) of Sub-section (1) of Section 132 of Punjab State Goods & Services Tax Act, 2017 both read with Section 20 of the Integrated Goods & Service Tax Act, 2017 pending in the Court of learned Chief Judicial Magistrate, Ludhiana. It has been vehemently contended by counsel for the petitioner that the petitioner has been made a scapegoat by falsely and frivolously implicating him in the present case. He submits that the petitioner was just an employee of Gurbax Lal @ Happy Nagpal who was arrested by the respondents-State and hence, the petitioner was clandestinely implicated in this case. He has....