Detention without substantial evidence and the principle of equal treatment in bail applications necessitate granting bail, especially when co-accused are already released.

JUDGMENT

Rajesh Bhardwaj, J.

Petitioner has approached this Court praying for grant of regular bail in the complaint case No.COMA-92015-2022 CNR No.PBLD03-092667-2022 dated 18.11.2022 titled as Superintendent (Anti Evasion) v. Ram @ Raman Chaggar for the offence under Sections 132 (1) (B, C & L) punishable under Section 132 (1)(1) of CGST Act, 2017 and under Clauses (B), (C) & (L) of Sub-section (1) of Section 132 of Punjab State Goods & Services Tax Act, 2017 both read with Section 20 of the Integrated Goods & Service Tax Act, 2017 pending in the Court of learned Chief Judicial Magistrate, Ludhiana.

2. It has been vehemently contended by counsel for the petitioner that the petitioner has been made a scapegoat by falsely and frivolously implicating him in the present case. He submits that the petitioner was just an employee of Gurbax Lal @ Happy Nagpal who was arrested by the respondents-State and hence, the petitioner was clandestinely implicated in this case. He has submitted that as per the allegations made in the complaint, petitioner has been alleged to be an abettor and an employee in some of the companies controlled and managed by co-accused Yashpal Mehta. It has been further alleged that two firms were registered in the name of petitioner which were controlled by Yashpal Mehta. However, no evidence has been produced substantiating the allegations levelled against the petitioner. He has further submitted that some officials from the CGST Ludhiana Department in connivance with the co-accused Gurbax Lal @ Happy Nagpal implicated the petitioner in this case. He submits that the co-accused Gurbax Lal @ Nagpal has already been enlarged on bail by learned Chief Judicial Magistrate, Ludhiana vide order dated 22.11.2021. He submits that on 20.09.2022 at about 06:45 AM, 7-8 unknown officials in civil uniform claiming themselves to be officers of the CGST Department, entered the house of the petitioner and started behaving in an inhuman manner. He has submitted that no warrant/summons/notice as per mandate of Sections 69 and 70 of CGST was issued to the petitioner and thus, he was illegally arrested in this case. He has submitted that aggrieved by the highhandedness of the CGST officials, wife of the petitioner filed a petition in the nature of habeas corpus bearing No.CRWP-9147-2022. A Warrant Officer was appointed by the Court in the same. He has submitted that Warrant Officer found the petitioner who had been tortured by the CGST Officials. He has submitted that though there were allegations against the petitioner regarding committing fraud in floating the bogus firms and usurping the tax of an exorbitant amount however, no evidence was produced regarding the same. He has submitted that nothing has been placed on record showing that ITC had been received by the petitioner in his account or otherwise. He has submitted that though the petitioner has been alleged to have abetted the alleged offence in connivance with the co-accused Gurbax Lal @ Happy Nagpal and Yashpal Mehta however, Gurbax Lal had been granted default bail whereas Yashpal Mehta has been granted the anticipatory bail. He has submitted that once the main accused are already on bail, the incarceration of the petitioner who is behind bars since 21.09.2022 without any justification. He submits that the investigation in the case has already completed and the petitioner having no criminal antecedents deserves to be granted bail. He has submitted that the petitioner approached the Court of learned Additional Sessions Judge, Ludhiana for grant of b