2022 (12) TMI 820

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....ILL, J . 1. This order shall dispose off the above mentioned two petitions filed on behalf of Raman Kumar Chopra and Sunil Kumar seeking 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 referred to as 'the Act') read with Section 20 of the Integrated Goods and Services Tax Act, 2017. 2. The allegations against the accused are to the effect that during the course of investigation, it was found that Shri Sunil Kumar son of Shri Sobha Ram is running a network of bogus firms and had created the below mentioned seven firms in his own name or in the name of his family members, employees and their famil....

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.... Diviya Chopra (wife of Raman Kumar Chopra) 2,26,32,710/- 5. M/s DK Enterprises 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 representing the petitioners have submitted that the petitioners have falsely been implicated in the present case and that there is no convincing evidence to substantiate the allegations as levelled in the complaint. The learned counsel has further submitted that in any case the maximum sentence that could be imposed in respect of offences for which complaint has been filed is....