2023 (5) TMI 1183

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....32(1) (a), (b) & (c) of Central Goods & Services Tax Act, 2017 and Punjab Goods & Services Tax Act, 2017 filed before the Court of Sub Divisional Judicial Magistrate, Khanna, District Ludhiana. 2. The brief facts of the case as culled out from the complaint are as under:- An investigation into the business activities of firms under subject has revealed that a group of persons as mentioned below have colluded and connived with each other to make a network of fake firms and defraud the state exchequer. All these below mentioned individuals have made a total of 40 firms and have evaded tax amounting to Rs. 122.28 Crores. The common Email-ids, Phone numbers and PAN cards have been used in all these firms to get the registrations and....

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.... 2) Mr. Maninder Sharma, S/o Sh. Satya Varat Rattan, Street no. 1, ward no. 4, Nandi colony, Khanna, Ludhiana. 3) Mr. Harvinder Singh,S/o Sh. Sukhdev Singh H.No. 3660, Filli Gate Jagraon, Ludhiana. 4) Mr. Sandeep Singh,S/o Sh. Ikbal Singh Nabha Colony No. 01 Khanna, Ludhiana 5) Mr. Amarinder Singh,S/o Sh. Gurnam Singh H.No. 428, Uchha Vehra, GT road Khanna, Ludhiana 6) Mr. Sunny Mehta, S/o Sh. Kuldeep Mehta, H.No. C/18 St. No. 3 Jagat Colony Khanna, Ludhiana. 7) Mr. Sukhdev Singh S/o Sh. Kartar Singh, Shiva Tower Over Lock Road Near OBC Bank Ludhiana. The person wise details of tax evasion done through firms registered in the name of members of this groups is as below:- Sr. No. N....

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....ilarly situated co-accused of the petitioner, namely, Maninder Sharma, Vinod Kumar, Sunny Mehta and Sandeep Singh have been granted the concession of regular bail vide order dated 31.08.2022. As the petitioner was in custody since 13.03.2021 and only the examination in chief of the complainant had taken place as against the total 63 prosecution witnesses yet to be examined, the petitioner was entitled to the concession of bail. 5. The Counsel for the State on the other hand does not dispute the factual position as also the fact that the similarly situated co-accused of the petitioner have been granted the concession of regular bail. He however contends that the serious nature of the allegations does not entitle the petitioner to the gran....