2025 (3) TMI 1390

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....) 2023 & 132 of Central Goods and Services Tax Act (CGST), 2017, Registered At Police Station:-Division No. 4, District Ludhiana, Punjab, 2. Prosecution story setup in the present case as per the version in the FIR as under:- "This time, a complaint vide no. 1251, dated 29-01-2025, 2469/B dated 29.01.2025, 240/PC, dated 31.01.2025 from Dipika Mahajan, State Tax Office Ludhiana 4, against Mr. Sunil Kumar, Prop of FIR M/s Sunil Knitwears has been received at Police Station, contents of which is as under:- To, the Commissioner of Police, Mini Secretariat Ferozepur Road, Ludhiana, Subject:- Regarding FIR against accused Mr. Sunil Kumar, proprietor of firm  M/s SUNIL KNITWEARS (GSTIN: 03ВЕ&....

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....(a) Order of Demand DRC-07 (Demand Order). (b) Personal Information (As per GST Portal). (c) Principal Place of Business (As per GST Portal). 5. That the accused prop has committed the offenses under section 132 of GST Act read with section 4. Section 406, 420, 467, 468 and 471 of IPC, 1860 and liable to be punished for the offences committed by them. 6. It is therefore most respectfully prayed that FIR may kindly be registered against the firm M/s SUNIL KNITWEARS and its proprietor Mr. SUNIL KUMAR under section 132 of GST Act 2017 read with section 406, 420, 465, 467, 468, 471, 120B 1PC (U/S 319,318,336,337,338,340, and 61 of BNS 2023) may kindly be registered, in the interests of justice and the State o....

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....titioner has not caused any loss to the State Exchequer as he has been filing GST returns on time, with the purchases made by him and his firm accurately reflected in the vendor's GST R-1 Return, as well as in the GST 2-A and 3-B returns and all due taxes have been paid promptly and the fact that the petitioner is ready and willing to join the investigation and cooperate with the investigating officer concerned, as has been averred in para No.16 of the present petition, this Court is of the considered view that the petitioner deserves the concession of anticipatory bail at this stage. 5. Relief In the light of above, the petitioner is directed to be released on anticipatory bail subject to him joining investigation with the Invest....