2020 (8) TMI 204

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....INGH GILL, J. This is a second petition under Section 439 Cr.P.C. for grant of regular bail in a complaint case No. COMA-137- 2018 registered on 13.11.2018 (Annexure P.2) pending before the Additional Chief Judicial Magistrate, Gurugram under Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. In the present case, t....

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....for the respondent. Learned counsel appearing for the petitioner has argued that the allegations against the petitioner are that invoices were moved in circular from one party to another party whereas goods did not move nor fake invoices were generated at any stage and even as per the respondent, the Companies of the petitioner availed ITC amounting to Rs. 79.21 crore and paid output tax amountin....