Case Law Details
Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court)
Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132 (1)(c) of CGST Act, 2017 read with Section 20 (xv) of IGST Act, 2017.
While granting interim bail to the petitioner, following order was passed by this Court on 22.09.2021: –
“… Learned senior counsel for the petitioner has referred to the application filed by the respondent before the Chief Judicial Magistrate, Ludhina seeking judicial remand of the petitioner, to submit that in its para No.4, it is stated that ITC of Rs.12.19 crores was availed by Shubham Steels on purchase from Atul Trading Company, Narwana, Shree Krishna Trading Company, Narwana and S.K. Trading Company, Kaithal, as per figures given regarding the purchase made from the aforesaid dealers. It is also submitted that in para No.10 of this application, it is stated as under: –
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