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2023 Supreme(P&H) 2680

AVNEESH JHINGAN
Sanjeev Sharma – Appellant
Versus
Commissioner, CGST, Gurugram – Respondent


Advocates Appeared:
Mr. Tushar Gautam, Advocate; For the Petitioner
Mr. Sourabh Goel, Advocate; For the Respondent

JUDGMENT

Mr. Avneesh Jhingan, J. (Oral)

This petition under Section 439 Cr.P.C. is filed seeking regular bail in FIR mentioned below :-

Case No.

Date

Police Station

Sections

COMA/86

16.7.2022

Sadar, Gurugram, District Gurugram

132(1)(i) read with Section 132 (1)(c)(e)(f) of Central Goods and Service Tax Act, 2017

2. Learned counsel for the petitioner claims parity with co-accused Lalit Dogra who was granted regular bail by this court on 21.3.2023 in CRM-M-5633-2023.

3. On 21.3.2023, the following order was passed :-

    "Prayer in this petition under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case No.COMA/86/16.07.2022, under Sections 132(1)(i) read with Section 132(1)(c)(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram.

    Reply on behalf of Central Goods and Services Tax (CGST) Commissioner rate, Gurugram, through Rajesh Shrivastava, Superintendent, Anti Evasion, CGST, Gurugram, has been filed, which is ordered to be taken on record.

    A report of officers of Anti Evasion, CGST revealed that some non-existent, bogus and non-operational firms namely M/s Barista Fashion, M/s Alexa Impecs Solutions, M/s Global Solar Sol

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