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SUNIL MAHLAWAT vs. CENTRAL GOODS AND SERVICES TAX
(Punjab and Haryana High Court)

Hon'ble Judges:

AMAN CHAUDHARY
Pet. Counsel
Munisha Gandhi
Adarsh Dubey
Deepak Gupta
Res. Counsel
Sourabh Goel

Petitioner / Applicant

SUNIL MAHLAWAT
Respondent CENTRAL GOODS AND SERVICES TAX
Court Punjab and Haryana High Court
State

Punjab

Date Oct 10, 2022
Order No.

CRM – M – 28562 - 2022

Citation

2022(10) TAXREPLY 6443
Original Order
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ORDER

AMAN CHAUDHARY , J. The present petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in a case registered under Section 132(1)(i) read with Section 132(1)(b)(c)(e)(f) of the Central Goods and Services Tax Act, 2017. Learned Senior counsel submits that the allegations against the petitioner are that he being a registered Chartered Accountant, shared with co-accused Gaurav Dhir, his One Time Password, basis on which, Unique Document Identification Number was generated, which was used by him for the purpose of issuance of a CA certificate, without the knowledge or authority of the petitioner. She further submits that the said document was also signed by the co-accused and not the petitioner. It is her further submission that it was the first and only instance of the petitioner sharing this information with the co-accused. However, pursuant to the notice by which, the petitioner was summoned, he appeared to join the investigation on 17.5.....

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