2021 (10) TMI 801

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.... Mr. Sourabh Goel, Advocate for the respondent. **** Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132(1)(c) of CGST Act, 2017 read with Section 20(xv) of IGST Act, 2017. Learned senior counsel for the petitioner has referred to the application filed by the respondent before the Chief Judicial Magistrate, Ludhina seeking ju....

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....of its ITC to be a single firm, namely Salasar Castings, Mandi Gobindgarh (prop. Sh. Krishan Lal Chopra)."   Learned senior counsel has further referred to para No.14.5 with regard to statement of the petitioner, which is recorded after his arrest, wherein it is stated that he found that Shubham Steels had passed on ITC of Rs. 5.23 crores to his firm against purchase shown from Atul Tradin....

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....has passed approximately 40% of its ITC to a single firm namely Salasar Castings, Mandi Gobindgarh, whose proprietor is petitioner Krishan Lal Chopra and as per table given in para No.4 of the application, ITC availed by Shubham Steels on purchase made from its dealers is only Rs. 12.19 crores and 40% of the same would be around Rs. 4.87 crores, qua which the offence is bailable, however, to make ....

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....mount, if found short and in pursuance of summons issued under Section 70 of CGST Act, he has been arrested straightway without following procedure under Section 69 of CGST Act, therefore, his arrest is in violation of Article 20 of the Constitution of India. Notice of motion. Mr. Sourabh Goel, Advocate accepts notice on behalf of the respondent and seeks some time to file the reply. List....