2020 (10) TMI 1216

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....HARNARESH SINGH GILL, J. (ORAL) Case is taken up for hearing through video conferencing. The petitioner has filed this petition under Section 439 of Cr.P.C. for grant of regular bail in criminal complaint No. A.C. No. 22 of 2020 dated 18.08.2020, registered under Sections 132(1)(b)(c) of the Punjab Goods and Service Tax Act, pending before the learned Judicial Magistrate 1st Class, Amloh. Le....

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....ed in CRM-M-42451-2019; by Coordinate Benches of this Court and order dated 10.01.2020 passed in CRM-M-48661-2019 passed by this Court. Learned counsel for the petitioner further relies upon the order dated 15.11.2019 passed in CWP-24195-2019 titled as Akhil Krishan Maggu and another Vs. Deputy Director, Directorate General of GST Intelligence and others. Learned counsel for the petitioner f....

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.... The petitioner has been in custody for a period of 4 months and 14 day. The trial will take time to conclude, especially due to prevailing situation of Covid-19. In view of the above, moot question of law regarding the stage of initiation of prosecution under the Finance Act is involved; complaint is triable by a Magistrate; the petitioner is not required for further custodial investigation....