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RIPAN JAIN vs. ADDITIONAL DIRECTORATE GENERAL OF GST INTELLIGENCE, ZONAL UNIT, LUDHIANA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

MAHABIR SINGH SINDHU
Pet. Counsel
Aman Bansal
Res. Counsel
Sourabh Goel
Geetika Sharma
Kush Goyal

Petitioner / Applicant

RIPAN JAIN

Respondent ADDITIONAL DIRECTORATE GENERAL OF GST INTELLIGENCE, ZONAL UNIT, LUDHIANA AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Apr 28, 2025
Order No.

CRM-M No. 20055 of 2025 (O&M)

Citation

2025(4) TAXREPLY 13242
Original Order
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ORDER

MAHABIR SINGH SINDHU, J. CRM-15777-2025 Present application has been filed under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’) for placing on record affidavit of the petitioner. The same is allowed as prayed for subject to all just exceptions. Registry to tag the affidavit at appropriate place. MAIN CASE Present petition under Section 482 of the BNSS has been filed for grant of pre-arrest bail to the petitioner in complaint No. DIN No. 202502DNN5000000BP68 under Sections 132 (1) (b) and 132 (1) (c) of the Central Goods and Service Tax Act, 2017 (for short ‘GST Act’) read with corresponding provisions of the Punjab Goods and Service Tax Act, 2017, registered by Additional Directorate General of GST Intelligence, 51D, Zonal Unit, Sarabha Nagar, Ludhiana. (2) Allegations are that petitioner created three Firms, namely, M/s Disha Enterprises, Sarthak Enterprises and Kashbhi Accessories Point and he used to do tradi....

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