2024 (2) TMI 592

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....  For the respondent No. 1 : Mr. Sourabh Goel, Advocate. Mr. M.S. Bajwa, DAG, Punjab. N.S. SHEKHAWAT , J. (Oral) 1. The petitioner has filed the instant petition under Section 439 of the Cr. P.C. with a prayer to grant him a regular bail in complaint case No. COMA/49077/2023 dated 30.09.2023 titled as "Senior Intelligence Officer Vs. Tejpal Singh @ Teji etc.", under Section 132 of th....

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.... from any person nor any transfer was made by him from his account. Learned counsel further contends that even the documents, which have been made the main basis of the complaint, were legally inadmissible and the petitioner has been wrongly arrayed as an accused in the present case. Learned counsel further contends that the petitioner is in custody in the present case since 09.08.2023 and his cus....

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....already found to be cancelled. Out of this, it has availed ITC of Rs. 7.61 Crores in its GSTR-3B return and out of this much ITC, it had utilized Rs. 4.81 Crore towards its tax liability under GSTR-3B. Not only this, the said firm has also shown bogus sales of Rs. 37.92 Crores wherein it had passed ITC of Rs. 6.79 Crore through GSTR-1 to 84 number of L-1 recipients/entities. Still further, the pet....