JUDGMENT

M.S. Ramachandra Rao, J. (Oral). - Petitioner is seeking regular bail in case FIR No.0030 dated 13.03.2021, under Sections 406, 420, 465, 467, 468, 471, 120-B of IPC and Section 201 IPC added subsequently, registered at Police Station PAU, Ludhiana.

2. Counsel for the petitioner contends that previously another complaint was made in the year 2020 under Section 132 of the Central Goods and Services Tax Act, 2017 and Punjab State Goods and Services Tax Act, 2017 read with Section 20 of Integrated Goods and Services Tax Act, 2017 making identical allegations to those contained in the instant FIR dated 13.03.2021; that the petitioner had approached the Additional Sessions Judge, Ludhiana for regular bail vide bail application No.2623 of 2021 and the petitioner was given concession of regular bail vide order dated 18.05.2021 subject to certain conditions. Counsel contends that it is not permissible for the GST Authorities to lodge a second complaint on identical allegations and harass the petitioner. It is contended that immediately after the petitioner secured bail pursuant to the order dated 18.05.2021, the present case was registered against her and she was again arrested on 1