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SATVEER SINGH SEKHON vs. DIRECTORATE GENERAL OF GST INTELLIGENCE, LUDHIANA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

SANDEEP MOUDGIL
Pet. Counsel
Vinod Ghai
Arnav Ghai
Aayush Goyal
Res. Counsel
Sourabh Goel
Jaspal Singh Guru

Petitioner / Applicant

SATVEER SINGH SEKHON

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

Punjab

Date Feb 7, 2025
Order No.

CRM-M-59017-2024 (O&M)

Citation

2025(2) TAXREPLY 12414
Original Order
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ORDER

SANDEEP MOUDGIL, J (ORAL) 1. Relief Sought This petition has been filed under Section 483 of the BNSS for grant of regular bail in case No. INT/INTL/41/2024-Gr F-O/o ADGDGGI-ZU-Ludhiana registered under Section 132 of the Punjab Goods and Services Tax Act, 2017 at Directorate General of GST Intelligence, Zonal Unit, Ludhiana Punjab. 2. Contentions On behalf of the petitioner Learned Senior counsel for the petitioner has argued that under the special Act i.e. the Punjab Goods and Services Tax Act, 2017 there is specific procedure laid down to initiate penal action against the present petitioner, if any offence is made out at all, but lodging of the present FIR would tantamount to double jeopardy. He submits that no notice under Sections 73 and 74 of the GST Act was given to the petitioner, moreso, there is no assessment of alleged embezzlement of GST committed by the petitioner, therefore prays for grant of regular bail to the petitioner. On behalf of the Stat....

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