JUDGMENT

Jasjit Singh Bedi, J. (Oral) - This order shall dispose of four bail petitions filed under Section 439 Cr.PC for grant of regular bail in Complaint No.15 of 2021 titled as State Versus Vinod Kumar & Ors. Registered on 12.05.2021 under Sections 132 (1) (a), (b) & (c) of Central Goods & Services Tax Act, 2017 and Punjab Goods & Services Tax Act, 2017 by Maninder Sharma bearing CRM-M-24033-2021, Vinod Kumar bearing CRM-M-329022021, Sunny Mehta bearing CRM-M-32903-3021 & Sandeep Singh bearing CRM-M-36121-2021.

2. The brief facts of the case as culled out from the complaint are as under:-

An investigation into the business activities of firms under subject has revealed that a group of persons as mentioned below have colluded and connived with each other to make a network of fake firms and defraud the state exchequer. All these below mentioned individuals have made a total of 40 firms and have evaded tax amounting to Rs.122.28 Crores. The common Email-ids, Phone numbers and PAN cards have been used in all these firms to get the registrations and pass on the fraudulent Input tax