BALWINDER SINGH Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Through this petition, the petitioner seeks regular bail in a complaint case registered under Ss. 69, 132(1), a, b and c of the Punjab Goods and Service Act, 2017, Police Station Punjab GST Mobile Wing, Chandigarh-2, at Shambhu, pending before the learned Sub Divisional Judicial Magistrate, Amloh.

(2.) As per the allegations contained in the aforesaid complaint, the petitioner along with co-accused was found to have indulged themselves in evasion of the State Tax to the Govt., by flouting bogus firms and showing fake billings and transactions in order to draw the refund of the GST payment, and thereby had caused a loss to the tune of Rs.8.95 crore to the State Government.

(3.) Learned counsel for the petitioner has contended that the petitioner had falsely been implicated in the present case inasmuch as the e-mail Id and phone number as updated with the respondent-department, do not belong to him. In fact, the petitioner opened a firm in the name and style of M/s Suvidha Enterprises and also obtained GST number from the respondent, but the said firm had been used by Prince Dhiman, who happens to be the son of his sister-in-law and adopted by him. The petitioner was not aware about the business transactions of the said firm maintained or looked after by Prince Dhiman. The petitioner had never transacted any business from the said firm and it was Prince Dhiman, who used to make all the transactions, if any, related to sales and purchase, as recorded on the on-line portal with the respondent. The petitioner had no role to play in the alleged offences. On these premise, the learned counsel prayed that the petitioner be released on bail.