2021 (7) TMI 749

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.... Advocate for the respondent ORDER RAJ MOHAN SINGH, J.(Oral) The case has been taken up for hearing through video conferencing. Petitioner seeks grant of regular bail under Section 439 Cr.P.C in case bearing File No.IV(6) DGGI/LdZU/Satluj/Arrest/ 118/2020-21 dated 27.11.2020 under Sections 132(1)(b) and 132(1)(c) of the Central GST Act, 2017 read with Section 20(XV) of the Integrated GST Act,....

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....e of Punjab and another) and order dated 28.10.2020 passed in CRM-M-27425-2020(Ganga Ram Versus State of Punjab and another), wherein for the similar allegations, this Court has admitted the accused therein on regular bail. He further submitted that the offence in the case is triable by a Magistrate, wherein maximum sentence can be awarded upto 05 years and the petitioner in the case is in custody....

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....ently interim regular bail was granted to the petitioner on the plea of the petitioner that no revenue loss to the State Exchequer has been caused and the constitutional validity of provisions in terms of Sections 69 and 132 of the Central Goods and Service Tax, 2017 is under challenge in CWP No.8268 of 2020. Learned Senior counsel for the petitioner submitted that no complaint has been filed til....