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Case Name : Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court)
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Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court) 1. Both these petitions are being decided by a common order as common questions of law are involved. 2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of the Integrated Goods and Services Tax Act, 2017 ( for short IGST Act ) by Directorate General of Goods and Service Tax Intelligence, Chandigarh Zonal Unit (DGGI) on the allegations that the petitioners in connivance with each other facilitated M/s Mahesh Trading Com...
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