JUDGMENT

H. S. Madaan, J. (Oral). - Case taken up through video conferencing.

CRM-13 831-2021

2. This is an application for pre-ponment of hearing in the main petition which is fixed for 23.8.2021.

3. Heard.

4. The application stands accepted. The main petition is pre-poned and taken up today.

5. Main case.

6. Petitioner - Pawan Kumar, aged about 50 years, s/o Joginder Pal, resident of House No. 243-B, Bhagya Hoes, JainColony, Basti Jodhewal, Ludhiana, was booked as an accused in complaint under Section 132 (1) (b&c) punishable under Section 132 (1) (i) of CGST Act, 2017, read with corresponding Sections of Punjab GST Act, 2007 and IGST Act, 2017.

7. As per allegations in the complaint, Sahil Jain, a co-accused was the mastermind in carrying out fake transactions and creating 14 firms in which his family members and close friends were shown to be proprietors/partners and on the strength of fake invoices, had availed of inadmissible input tax credit, besides passing on fraudulent input credits to the buyers on the strength of such invoices running into Rs. 17.65 crores. He was arrested in this case on 12.1.2021. The prosecution failed to complete the investigation within the stipulated per