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VIJAY GARG vs. STATE OF HARYANA & OTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

DEEPAK SIBAL
Pet. Counsel
Bipan Ghai
Nikhil Ghai
Sheffaly Goyal
Res. Counsel
Rajiv Sidhu

Petitioner / Applicant

VIJAY GARG

Respondent STATE OF HARYANA & OTHER
Court Punjab and Haryana High Court
State

Punjab

Date Feb 16, 2023
Order No.

CRM-M-14003-2022

Citation

2023(2) TAXREPLY 7170
Original Order
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ORDER

DEEPAK SIBAL, J. (ORAL) The present petition has been filed under Section 439 Cr.P.C. for the grant of regular bail in Complaint No. CRM-2655/2021 dated 18.11.2021 registered under Section 132 of Haryana Goods and Services Tax Act, 2017 and Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods & Services Tax Act, 2017. Briefly stated, the case of the prosecution is that the petitioner managed three firms, two in the name of M/s Shree Shyam Traders and one in the name of M/s Stasya Enterprises. Through these firms, the petitioner availed input tax credit by fabricating invoices resulting in the generation of bills worth Rs.367 crores and evasion from payment of Goods and Services Tax (for short, GST) to the tune of Rs.26 crores. Learned senior counsel appearing for the petitioner submits that the petitioner has been falsely implicated in this case; he is in custody since 21.09.2021; the maximum sentence which can be awarded to him is 05 ....

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