2023 (4) TMI 1126

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....ent : Ms. Shivani Sahni, Advocate. **** JASGURPREET SINGH PURI, J. (Oral) 1. The present is a second petition filed under Section 439 of the Code of Criminal Procedure for grant of regular bail to the petitioner in complaint No. COMA/15650/2021 dated 29.11.2021, titled as Superintendent (Anti Evasion) Central Goods & Services Tax Versus Gurbax Lal @ Happy Nagpal & others, under Section 132 o....

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....ed have already been extended the benefit of regular bail including co-accused namely, Rohit Mehta and Gurbax Lal who have already been granted default bail. He submitted that the similarly situated co-accused who is at parity with the petitioner namely Harsimranjot Singh Bambhi has also been granted regular bail by this Court vide Annexure P-2 on 24.02.2023 since the subject matter qua him was le....

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....inst the petitioner are only Rs. 3,81,00,000/- whereas in fact the total amount involved in the present case is Rs. 13 crores. 4. I have heard the learned counsel for the parties. 5. The quantum of amount which the petitioner is involved is yet to be decided at the time of trial. Under Section 132 of the GST Act even if the amount is more than Rs. 5 crores, the maximum sentence is five years as ....