Case Law Details
Vikas Goel Vs Deputy Director, Directorate General of Goods and Service Tax Intelligence (Punjab and Haryana HC)
Petitioner has filed this second petition under Section 439 of the Code of Criminal Procedure, 1973 for grant of regular bail in a complaint case bearing No.COMA-137 dated 13.11.2018, titled as ‘Shankar Prasad Sarma Versus MICA Industries and others’, under Section 132 of the CGST Act, 2017 read with Section 10 of the IGST in exercise of the powers conferred under Section 69 of the CGST Act, 2017.
Notice of motion was issued. Learned counsel appeared and filed a reply on behalf of the respondent-State and contested this petition.
I have heard learned counsel for the petitioner as well as learned counsel for the respondent and gone through the record.
Perusal of record shows that there are serious allegations against the present petitioner, who is the main accused, that he alongwith co-accused, by falsely showing bogus billing etc., adjusted the amount without any actual transportation of the goods or sale of goods etc. Only paper transactions were done and the accused have wrongly claimed the relief of more than `80 crore. The case is at preliminary stage.
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