2021 (6) TMI 227

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....ffences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017, registered by the respondent. Learned counsel for the petitioner submits that son of the petitioner, namely Sahil Jain, was arrested on 11.11.2020 and when his statement was recorded, it surfaced that he was the person, who was managing the affairs of all the firms, though th....