TMI Blog2023 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... It is apparent that the petitioner was granted interim bail by this Court vide order dated 27.05.2022 and he has appeared before learned trial Court in pursuance to the same. However, both the counsel have disputed the amount of ITC involved in the present case. The specific stand of the respondent-complainant is that the amount involved is about Rs.7.22 crores and once the amount is more than Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hni, Advocate and Mr. Tej Bahadur, Advocate. RAJESH BHARDWAJ , J. (Oral) Prayer in the present petition is for grant of anticipatory bail to the petitioner in complaint No.COMA/15650/2021 dated 29.11.2021 titled as Superintendent (Anti Evasion) Central Goods Services Tax Commissionerate Vs. Gurbax Lal and others, under Section 132 of the Central Goods Services Tax Act, 2017 and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Rs.7.00 crores. He submits that though as per the calculations, the amount is less than Rs.5.00 crores but there are specific allegations against the petitioner of having wrongly availed the ITC of Rs.7.00 crores and thus, he has right to avail anticipatory bail as the offence becomes non-bailable if the amount availed is more than Rs.5.00 crores as per Section 132 of the Punjab Goods Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was granted interim bail by this Court vide order dated 27.05.2022 and he has appeared before learned trial Court in pursuance to the same. However, both the counsel have disputed the amount of ITC involved in the present case. The specific stand of the respondent-complainant is that the amount involved is about Rs.7.22 crores and once the amount is more than Rs.5.00 crores, offence is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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