2024 (2) TMI 799

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....abh Goel, Advocate. 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 a case registered by Directorate General of GST Intelligence, 54-D, Sarabha Nagar, Ludhiana for the offence under Section 132(1)(b) and 132(1)(c) punishable under sub-clause (I) of Section 132 (1) of the GGST Act 2017 read....

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....ade by him from his account. Learned counsel further contends that 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 08.08.2023 and his custody is no longer required by the complainan....

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....f the gang, which was engaged in operating a number of fake entities/firms. He further contends that during the course of inquiry by them, it had transpired that the Firm M/s Eren Traders had received total ITC of Rs. 8.96 Crores in its GSTR-2A from four suppliers, whose GST registration was already found to be cancelled. Out of this, it has availed ITC of Rs. 7.61 Crores in its GSTR-3B return and....