Pawan Kumar vs Inspector (Preventive), Central Goods and Services Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(P&H) 3

HARPREET SINGH BRAR
Pawan Kumar – Appellant
Versus
Inspector (Preventive), Central Goods and Services Tax – Respondent

Advocates:
Advocate Appeared:
For the Parties : Mr. Anoop Verma Adv. , Mr. Sourabh Goel Senior Standing Counsel , Ms. Samridhi Jain Adv. , Mr. Akash Khurana Adv.

JUDGMENT :

Mr. Harpreet Singh Brar, J.

1. Present petition is preferred by the petitioner under Section 482 of the Code of Criminal Procedure, 1973 (for short ‘Cr.P.C.’) seeking quashing of the order dated 23.02.2024 (Annexure P-11) passed by learned Additional Sessions Judge, Ludhiana, whereby the petition praying for relaxation of conditions prescribed for grant of default bail, imposed by learned Chief Judicial Magistrate, Ludhiana, vide order dated 15.03.2021 (Annexure P-1), has been dismissed.

FACTUAL MATRIX

2. The facts, tersely put, are that the petitioner was implicated as an accused in a complaint under Section 132 (1)(b) & (c) punishable under Section 132 (1)(i) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) read with the corresponding provisions of the Punjab Goods and Services Tax Act, 2007 (for short ‘PGST Act’), and the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’). According to the allegations in the complaint, co-accused Sahil Jain was the principal orchestrator of a fraudulent scheme involving fake transactions. He allegedly created 14 firms in the names of his family members and close associates, designating them as propr