2021 (11) TMI 580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner. Mr. Rajesh Sethi, Advocate for the respondent. **** Suvir Sehgal, J. (Oral) Heard through video conferencing. CRM-W-1331-2021 For the reasons given in the application, it is allowed. Sur-rejoinder on behalf of the respondent to the replication filed by the petitioner is taken on record. CRWP-8017-2021 Instant petition has been filed under Article 226 of the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Learned senior counsel has submitted that on 17.06.2021, the respondent searched the premises of the detenue, who is the son of the petitioner, and forcibly took him to their office where he was detained, made to sign some documents, arrested on 18.06.2021 and produced before the Duty Magistrate, who vide order, Annexure P-2, sent him to judicial custody. Counsel submits that bail application....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of specific information, it came to its notice that the alleged detenue-Sahil Garg has floated 16 fictitious firms at Mandi Gobindgarh and is passing on inadmissible Input Tax Credit (ITC) on the strength of invoices issued from the said firms. It is submitted that raids have been conducted at his residence as well as residence of Simran Dhiman and Malik Gupta, his Accountant and Broker-cum-Associ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itted a cognizable offence, which is non-bailable, and his custody is not illegal. I have considered the respective submissions of the counsel for the parties. From the material on the record, it is evident that the petitioner has been arrested on 18.06.2021 under Section 69 (1) of CGST Act and a complaint for offence punishable under Section 132 of the CGST Act has been filed before a Judic....