2021 (3) TMI 701

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....gmohan Bansal, Advocate for the petitioner Ms. Rashmi Attri, AAG, Punjab with Mr. Saurabh Singla, State Tax Officer ORDER JAISHREE THAKUR J. (ORAL) CRM No.5091 of 2021 Dismissed as having been rendered infructuous. Main Case The instant petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in a case registered by the State Tax Officer, L....

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.... now in existence in which the petitioner would face trial. It is also submitted that there is a challenge to the vires of Section 69 and 132 of the Central Goods and Service Tax Act, 2017 in CWP No.8004 of 2020 titled as Tarun Bassi Vs. State of Punjab and others wherein notice has been issued to the State of Punjab and in a connected matter notice has been issued to the Union of India, while fur....

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....o.471 of 2021 titled as Daulat Samirmal Mehta Vs. Union of India. In that case, there was allegedly a wrongful availing of Input Tax Credit amounting to Rs. 122.59 crores by Daulat Samirmal Mehta. Whereas learned counsel appearing for the respondent-State along with Mr. Saurabh Singla, State Tax Officer opposes grant of regular bail by relying upon an order passed by the Coordinate Bench in CRM....

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....had been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investigated and the challan stands presented and therefore, custody of the petitioner herein would no longer be required. The instant petition is allowed and the petitioner is directed to be released on regular bail ....