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2021 (12) TMI 950

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..... 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. - CRM-M-16421-2021 - - - Dated:- 20-12-2021 - HON'BLE MR. JUSTICE HARNARESH SINGH GILL Mr. J.S.Bedi, Advocate, for the petitioner Mr. Sandeep Kumar, DAG, Punjab. ORDER HARNARESH SINGH GILL, J. Through this petition, the petitioner seeks regular bail in a complaint case registered under Sections 69, 132(1), a, b and c of the Punjab Goods and Service Act, 2017, Police Station Punjab GST Mobile Wing, Chandigarh-2, at Shambhu, pending before the learned Sub Divisional Judicial Magistrate, Amloh. As per the allegations contained .....

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..... n Bassi Vs. State of Punjab and others wherein notice stands issued to the State of Punjab and in a connected matter also, notice stands issued to the Union of India. It was further contended that the arrest under the Punjab Goods and Service Tax Act, 2017, was without jurisdiction. It was further argued that the petitioner has been in custody for the last more than 10 months and he is now not required for any investigation purposes. It was also contended that the case is based on the documentary evidence and that no useful purpose would be served by keeping him in custody. In support of his contentions, the learned counsel relied upon the order dated 31.03.2021 passed by this Court in CRM-M- 37794-2020. Further reliance was placed upon .....

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..... Nimmagadda Prasad Vs. Central Bureau of Invesitgation 2013(3) RCR (Criminal) 175. I have heard the learned counsel for the parties and also gone through the orders passed by the Division Bench of this Court seized of the matter qua challenge to vires of Section 69 and 132 of CGST Act as well as order passed by this Court and the Coordinate Bench wherein regular bail stands granted to the similarly situated persons. The judgment relied by the learned State counsel in Nimmagadda's case (supra), is not applicable to the facts of the present case for the reason that in that case, the investigation was not complete and the challan was not presented. However, in the present case, the matter already stands investigated qua the petitioner. .....

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