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2021 (11) TMI 353 - PUNJAB AND HARYANA HIGH COURTAnticipatory bail - GST fraud - custodial investigation is required or not - Validity of search (raid) under GST - it is contended that, since the petitioner was not present and his wife and son were present, the raid, which was conducted in the absence of the petitioner, was not in accordance with law. - a Panchnama was prepared on completion of investigation, however, no copy was given either to petitioner's wife or his son. - HELD THAT:- After hearing learned counsel for the parties, without making any comment on the merits of the case, considering the aforesaid facts and circumstances, I find that the custodial interrogation of the petitioner is required to find out the modus operandi of the petitioner as well as involvement of other persons. Accordingly, both the present petitions are dismissed.
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