2022 (4) TMI 824

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....or petitioner No. 2. Mr. Luvinder Sofat, AAG, Punjab, Mr. Saurabh Goel, Advocate and Mr. Tej Bahadur, Advocate for respondent No. 2. ***** GURVINDER SINGH GILL, J. 1. The petitioners seek grant of regular bail in proceedings initiated by Superintendent (Anti-Evasion) CGST, Commissionerate Ludhiana under Section 132 of the Central Goods and Services Tax Act, 2017 (hereinafter refe....

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....of Prop./Partner 1. M/s Hari Om Steels 03ALIPK6714G1ZB Sunil Kumar (his own firm) 2. M/s Ashutosh Steels 03CTSPK6268F1ZC Mandeep Kaur (employee of Sunil Kumar) 3. M/s Samridhi Steel 03AHZPC4834A1ZM Raman Kumar Chopra (employee of Sunil Kumar) 4. M/s Muskan Enterprises 03CHYPC6098K1ZO Diviya Chopra (wife of Raman Kumar Chopra) 5. M/s DK Enter....

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....rprises Davinder Kaur (his ex-employee) 3,92,15,447/- 6. M/s Ganpati Steels Amanpreet Singh (husband of Mandeep Kaur) 29,52,320/- 7. M/s Chadha Steels Asha (his wife) 5,15,00,394/-       TOTAL ITC   31,48,04,523/- 4. The learned counsel for the petitioners have submitted that it is the case of the complainant that the accused had cre....

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....ction 132 of the Act is 5 years, the petitioners, who have already undergone about 8 months of custody, deserve the concession of regular bail, particularly in view of the fact that they are ladies and Section 439 Cr.P.C. itself recognizes that a lenient view may be taken in the matter of grant of bail to the ladies and infirm persons   5. On the other hand, the learned counsel representin....