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2021 (12) TMI 950 - HC - GSTSeeking grant of Regular Bail - evasion of the State Tax to the Govt., by floating bogus firms and showing fake billings and transactions in order to draw the refund of the GST payment - Sections 69, 132(1), a, b and c of the Punjab Goods and Service Act, 2017 - HELD THAT:- In the present case, the matter already stands investigated qua the petitioner. Moreover, the petitioner has been in custody since 09.02.2021. Trial of the case would take time to conclude. No useful purpose would be served by keeping the petitioner behind the bars. Thus, the present petition is allowed and the petitioner is ordered to be on regular bail on execution of adequate personal/surety bonds amounting to ₹ 5 lakh to the satisfaction of concerned trial Court/Duty Magistrate - Decided in favor of petitioner.
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