TMI Blog2023 (3) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... sentence otherwise even if it is more than Rs. 5 crores is five years - HELD THAT:- The quantum of amount which the petitioner is involved is yet to be decided at the time of trial. Under Section 132 of the GST Act even if the amount is more than Rs. 5 crores, the maximum sentence is five years as per the learned counsel for the parties. The petitioner has already faced incarceration for more tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Code of Criminal Procedure for grant of regular bail to the petitioner in complaint No.COMA/15650/2021 dated 29.11.2021, titled as Superintendent (Anti Evasion) Central Goods Services Tax Versus Gurbax Lal @ Happy Nagpal others, under Section 132 of the Central Goods Services Tax Act, 2017 and Section 132 of the Punjab Goods Services Tax Act, 2017 read with Section 20 of the Integrated G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 132 of GST Act. He submitted that be that as it may, the petitioner has already faced incarceration for more than 1 year and 4 months and the maxmium sentence otherwise even if it is more than Rs. 5 crores is five years. He submitted that the petitioner may be considered for the grant of regular bail and particularly in view of the fact that two co-accused have been granted default bail. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has already faced incarceration for more than 1 year and 4 months. The complaint is still at the summoning stage. The other two accused have already been extended the benefit of bail. During the course of arguments, learned counsel for the respondent has stated that regarding recovery from the petitioner a separate show-cause notice is yet to be issued. In view of the aforesaid facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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