Case Law Details
Yogender Yadav Vs Union of India (Punjab and Haryana High Court)
Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC
The Hon’ble Punjab & Haryana High Court in the matter of M/s Yogender Yadav v Union of India [CRM-M-53014 OF 2021 dated February 15, 2022] granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would unnecessarily curtail and fetter personal liberty of the Petitioner.
Facts:
M/s Yogender Yadav (“the Petitioner”) has been alleged to commit an offence under Section 132(1)(b)(c) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) while he was serving as a Chartered Accountant with two proprietorship concerns and became arrested on October 23, 2021. The Petitioner is alleged by the Union of India (“the Prosecution”) to facilitates fictitious statements of accounts and forged invoices of his two entities, to purportedly illegally avail the benefit , as embodied in Section 16 of the CGST Act.
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