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Case Name : Tejpal Singh Vs Director General of G.S.T. Intelligence (Punjab And Haryana High Court)
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Tejpal Singh Vs Director General of G.S.T. Intelligence (Punjab And Haryana High Court)

The petitioner sought regular bail under Section 439 CrPC in a complaint case pending before the Chief Judicial Magistrate, Ludhiana, involving allegations under Section 132 of the GST Act, 2017. The complaint was filed against him along with others in connection with Firm M/s Eren Traders, Ludhiana. The petitioner argued that he was neither the proprietor nor controller of the firm and had no link to its bank accounts or PAN details. He claimed that he worked only as an employee of a co-

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