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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
HARPREET SINGH BRAR
Manish Kumar – Appellant
Versus
Directorate General, Goods & Service Tax Intelligence, Zonal Unit, Ludhiana – Respondent
JUDGMENT :
HARPREET SINGH BRAR, J.
1. This common order shall dispose of both the above mentioned petitions as they arise from a similar factual matrix. However, for the sake of brevity, the facts are taken from CRM-M-8675-2025.
2. The present petition is preferred under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 seeking regular bail in the case stemming from complaint No. DGGI/INT/INTL/939/2024-GrE-O/O ADG-DGGI-ZU- LUDHIANA (Annexure P-3) filed under Sections 132 (1)(b) of the Central Goods and Service Tax Act, 2017 (hereinafter ‘CGST Act’) and punishable under Section 132 (1)(b) and 132(1)(c) of the same.
3. In pursuance of order dated 01.05.2025, the following have supplied their respective affidavits:
1) Jitendra Jorwal, IAS, Taxation Commissioner, Department of Taxation, Punjab.
2) Anju, Deputy Director, DGGI, Chandigarh Zonal Unit.
3) Devika Rani, Deputy Director, DGGI, Gurugram Zonal Unit.
The same as taken on record.
FACTUAL BACKGROUND
4. Briefly, the facts, as alleged, are that an information was received from the Financial Investigation Unit in form of a Suspicious Transaction Report(STR) indicating substantial cash withdrawals to the tune of Rs. 4,938.63 crore, from
Bail cannot be denied based solely on pending investigations of co-accused; each case must be evaluated individually, considering the right to a speedy trial as a fundamental right.
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
The court established that in cases of economic offences, while the gravity of the allegations is significant, the presumption of innocence and the nature of evidence must also be considered when dec....
The main legal point established in the judgment is the need for a liberal interpretation of anticipatory bail provisions, considering the principles of Article 21 of the Constitution and the nature ....
The severity of economic offences, the nature of evidence, and the larger interests of the public are crucial factors in determining bail under Section 132 of the Central Goods and Services Tax Act, ....
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