TaxTMI 
TaxTMI 
2026 (10) TMI 434
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..... Mr. Neeraj Madaan, Sr. DAG, Punjab for the respondent. ORDER SANJAY VASHISTH, J. (ORAL) 1. Petitioner-Rajinder Kumar Garg has filed the instant petition under Section 483 of BNSS, 2023, seeking regular bail in case FIR No.08 dated 21.08.2020 (Annexure P-1), under Sections 420, 465, 467, 468, 471, 120-B of the Indian Penal Code, 1860 (corresponding to Sections 318(4), 336(2), 338, 336....
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.... were being paid to the officials of the GST Department. In connivance, sales and purchases interstate and intra-state were being conducted either without accounting for it or without payment of due tax. The allegations are that with such chain of transactions, bogus input tax credits were being availed. 3. Admittedly, as per the case of the prosecution, the role and complicity of the petitione....
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....ing, it is also informed to the Court that initially, on the basis of disclosure statement of one Rajinder @ Lovely, one Babbu Mor was involved in the case vide D.D.R. No.10 dated 02.08.2022 due to non-establishing of the identity, said named accused could not be arrested; however, lastly, when the few facts were apprised to the police that Babbu Mor is none, but the petitioner namely, Rajinder Ku....
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.... said Toll Plazas. 6. On the other hand, learned State counsel opposes the bail on the ground that accused persons were involved in an illegal business. 7. I have heard learned counsel for the parties and perused the paper-book along with the documents appended thereto. 8. Concededly, out of total 37 accused, 34 have already been granted bail. Considering the circumstances in totality and....