2021 (11) TMI 156

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...., Advocate ORDER ARVIND SINGH SANGWAN, J. (ORAL) 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. While granting interim bail to the petitioner, following order was passed by this Court on 22.09.2021: - "...Learned senior counsel for the petit....

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....urther, it was also important to notice that during the period 01.11.2020 to 15.06.2021, SS had passed on approx. 40% 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 ....

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....urns attached with petition. It is also argued that it is case of the respondent-department that Shubham Steels 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 R....

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....sued to the petitioner before arresting him, therefore, no legal procedure was followed, asking the petitioner to deposit any amount, 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." Written s....