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2020 (6) TMI 728 - PUNJAB AND HARYANA HIGH COURT
Input Tax Credit - issuing sale bills to various parties without supply of goods - Section 132 of the PGST Act, 2017 - It is thus vehemently contended that the criminal trial for the offences under Section 132 of the PGST Act, 2017 as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions.
HELD THAT:- Notice of motion for 30.07.2020.