2021 (4) TMI 181

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....R. JUSTICE HARNARESH SINGH GILL Present:- Mr. J.S. Bedi, Advocate, for the petitioners in all these petitions. Mr. Bhupender Beniwal, AAG, Punjab. HARNARESH SINGH GILL, J . This order of mine shall dispose of the above-captioned petitions praying for the grant of regular bail in case bearing Complaint No.AC No.22 of 2020 dated 18.08.2020, registered under Sections 132(1) (b) (c) of the....

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....e invoices i.e. invoices without payment of GST. Further, there is no evidence that the petitioners had facilitated any party to avail ITC without goods and the said party had ever utilized ITC for the payment of GST, which was payable on the actual supply of goods, and that there is no evidence against the petitioners with regard to the evasion of tax or loss of revenue. It was also contended tha....

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....ithout jurisdiction. It is further argued that the petitioners have been in custody for the last more than 08 months and they are now not required for any investigation purposes. It was also contended that the case is based on the documentary evidence and that no useful purpose would be served by keeping them in custody. He also relied upon the order dated 28.10.2020 passed by this Court in CRM....

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....d that the allegations against the petitioners are very serious and in case, they are enlarged on bail, every effort may be made by them to tamper with the evidence. In support of his contentions, he relied upon the order dated 28.01.2021 passed by a Coordinate Bench in CRM-M-1511-2021, titled as 'Rakesh Arora Vs. State of Punjab'. I have heard the learned counsel for the parties and al....