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SANDEEP KUMAR PURI vs. INSPECTOR (PREVENTIVE) , CENTRAL GOODS & SERVICES TAX, LUDHIANA
(Punjab and Haryana High Court)

Hon'ble Judges:

SURESHWAR THAKUR
Pet. Counsel
Deepak Gupta
Res. Counsel
Sourabh Goel

Petitioner / Applicant

SANDEEP KUMAR PURI
Respondent INSPECTOR (PREVENTIVE) , CENTRAL GOODS & SERVICES TAX, LUDHIANA
Court Punjab and Haryana High Court
State

Punjab

Date Feb 11, 2022
Order No.

CRM-M-31525 of 2021 (O&M)

Citation

2022(2) TAXREPLY 5399
Original Order
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ORDER

1. The petitioner is an accused qua commission of an offence, under Clause (b), (c) and (l) of Sub Section 1 of Section 132 of the CGST Act, 2017 as punishable under Section 132(1)(i) of CGST Act, 2017. 2. The Inspector (Preventive) of CGST Commissionerate, Ludhiana, failed to in the statutory period concerned, institute a report/challan against the bail petitioner, before the learned Magistrate concerned. Therefore, the petitioner instituted an application under Section 167(2) Cr.P.C. before the learned Chief Judicial Magistrate, Ludhiana, therein, he claim availment of default bail, on the score that the prosecution failed to within the statutorily prescribed period, institute report/challan before the learned trial Judge concerned. The above application was though allowed through an order made on 27.4.2021. However, the learned Chief Judicial Magistrate, Ludhiana, imposed the hereinafter extracted conditions, which are argued by learned counsel for the petitioner to be harsh,....

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