TMI Blog2021 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the counsel appearing for the State and Mr. Sourabh Singla wherein regular bail had been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investigated and the challan stands presented and therefore, custody of the petitioner herein would no longer be required. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, 2017 and Punjab GST Act, 2017. Learned counsel appearing for the petitioner herein would contend that he has been arrested on 10.11.2020 in a case registered by the Sales Tax Officer, Ludhiana under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017 on account of wrong availment of Input Tax Credit. It is argued that a liability of ₹ 11.56 crores has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 69 of the Punjab Goods and Service Tax Act, 2017 is without jurisdiction. It is further argued that in fact, the matter already stands investigated and the challan has been presented and therefore, the petitioner will be facing proceedings for wrong availment of Input Tax Credit, if any. Counsel for the petitioner relies upon various orders passed by the Coordinate Benches wherein regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 titled as Rakesh Arora Vs. State of Punjab. Mr. Saurabh Singla, State Tax Officer in fact would submit that a complaint has been filed against the petitioner herein. There would be an assessment of approximately ₹ 11 crores and odd amount and he had filed Input Tax Credit amounting to ₹ 19 crores and odd amount. I have heard learned counsel for the parties and have gone through t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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