JUDGMENT :

Manisha Batra, J.

1. Both these petitions arise out of the same complaint and seek identical reliefs. With the consent of the respective parties, they were heard analogously and are disposed of by this common order.

2. Prayer in these petitions, filed under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, is for grant of regular bail to the petitioners in case arising out of Complaint/File No. DGGI/INT/INTL/979/2024-RU-DGGI- SML for offence under Section 132(l)(b) of the Central Goods & Service Tax Act, 2017 (for short 'CGST Act'), which is punishable under Section 132(1)(2) of the Goods & Service Tax Act, 2017 (for short 'GST Act').

3. Adumbrated facts as emanating from the record and relevant for the purpose of disposal of these petitions are that on receipt of an information in the office of the respondent-Directorate General, Goods & Service Tax Intelligence to the effect that a fictitious firm was formed under the name of M/s Dashmesh Traders, which was having GST No. 02BWAPS5236F1ZT, and this firm was engaged in availing and passing on fraudulent Input Tax Credit (for short 'ITC'), investigation was initiated by the respondent in order to ascertain the genuineness of the firm and its business. It was revealed that the firm was registered at a fictitious address by misusing false and fabricated documents. It was further revealed that one of the major beneficiaries in the transactions conducted through the firm was one M/s NK Gupta Builders Pvt. Ltd. Sahil Gupta, Director of the above company, was contacted and he recorded his statement that one Sandeep Garg was acting as a middleman for generating good less invoices and procuring them from M/s Dashmesh Traders. Aforesaid Sandeep Garg was proprietor of a firm named M/s Pashupati Enterprises, who, on being questioned, recorded a statement that good less invoices along with e-way bills and liabilities issued from M/s Dashmesh Traders had been provided to him by the petitioner Narinder Kumar Joshi to M/s NK Gupta Builder Pvt. Ltd.

4. As per the further allegations, the respondent conducted a search in the office of the petitioners and recovery of unaccounted cash to the tune of Rs. 16,73,900/- along with letter heads of different firms registered under GST, passbooks of different banks, cheque books and notebooks/diaries was effected. It was revealed that petitioners and Mohit Joshi were actively involved in operation of 65 fake/bogus firms and were engaged in providing good less invoices along with e-way bills etc. and total ITC to the tune of Rs. 325 crores had been passed on by those fictitious firms. Notices were issued to the petitioners. Their statements were recorded. They were arrested on 28.11.2024. A formal complaint has been filed against them before the competent Court after completion of necessary investigation/inquiry and usual formalities. They moved applications for grant of regular bail before the jurisdictional Magistrate, which had been dismissed on 23.12.2024 and then by the Court of learned Additional Sessions Judge, Chandigarh on 09.01.2025.

5. It is argued by learned counsel for the petitioners that they have been falsely implicated in this case on the allegations that they were instrumental in causing loss to the public exchequer by issuing good less invoices, on the strength of which, various firms had availed fraudulent ITC. The persons, who are alleged to be the beneficiaries of the alleged ITC, had, however, not been arrested or implicated as accused in this case. The petitioners are neither the persons instrumental in issuance of such invoices nor the beneficiaries to the alleged ITC. The firms, which have issued invoices, do not belong to the petitioners. The provisions of Section 132(1) of CGST Act have been wrongly invoked against them. Their arrest and detention is in violation of Articles 14 and 21 of the Constitution of India and has been effected without following due process of law. They are in custody since 28.11.2024. The tr