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2025 (10) TMI 169

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....GH BEDI, J. (ORAL) This order shall dispose of three criminal miscellaneous petitions i.e. CRM-M-38861-2025, CRM-M-42749-2025 and CRM-M- 44075-2025 as they arise out of the same FIR. 2. The petitioner-Sovit Bansal (in CRM-M-38861-2025), petitioner-Karan Bansal (in CRM-M-42749-2025) and petitioner-Shri Sanjeev Kumar Bansal (in CRM-M-44075-2025) seek the grant of regular bail under Section 483 of BNSS, 2023 in case bearing complaint No. 15530 dated 27.06.2025 under Sections 132(1)(a) and 132(1)(c) r/w Section 132(1) of CGST Act, 2017 r/w Section 20 of IGST Act, 2017 and Punjab GST Act, 2017 pending before the JMIC, Ludhiana, as they arise out of a same complaint. 3. For the sake of convenience, the facts are being taken from the peti....

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....132(1)(a) and (c) of CGST Act, 2017. 5. The learned Senior counsel for the petitioners contends that the allegations levelled in the complaint are baseless. In fact, the petitioners were taken into custody illegally but their arrest has been shown later. No grounds of arrest were served upon them. The petitioners have been arrested without following the mandatory provisions of Sections 73 and 74 of the CGST Act, 2017. The complaint already stands filed. As the petitioners are in custody since 02.05.2025 but none of the 25 prosecution witness has been examined so far, the Trial of the present case is not likely to be concluded anytime soon and therefore, they are entitled to the concession of bail, particularly, when the maximum sentence ....