2022 (2) TMI 1049

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....ted through video conferencing) ***** GURVINDER SINGH GILL, J. 1. The petitioner seeks grant of regular bail in a case registered vide FIR No. 30 dated 13.3.2021 under Sections 406, 420, 465, 467, 468, 471/120-B IPC at Police Station Punjab Agriculture University (PAU) Ludhiana, District Ludhiana. 2. The FIR was registered at the instance of Principal Commissioner, Goods and Services T....

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....ntly availed Input Tax Credit of Rs. 21.60 crores from the Govt. It was further revealed that Tarun Kumar (petitioner) was a Computer Operator and he in connivance with his co-accused, forged the identity of the persons; forged PAN Cards, Aadhar Cards etc. in order to create fake firms. 3. It is further the case of prosecution that dummy identity of co-accused Rajesh Kumar was prepared by Tarun....

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....the government. 4. The learned counsel for the petitioner has submitted that lodging of the present FIR is an absolute misuse of process of law and also constitutes double jeopardy inasmuch as a verbatim same complaint has already been filed by the Inspector (Preventive) CGST Commissionerate, Ludhiana in which the petitioner was granted bail vide order dated 18.5.2021 passed by the Court of lea....

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....ht to be photocopied, scanned etc. 5. Opposing the petition, the learned State counsel has submitted that the petitioner was part and parcel of the larger conspiracy and that it was only with his active participation that the entire fraud could be committed as he had been making forged identities of PAN card, Aadhar Cards for the accused and other persons involved. The learned State counsel has....