PRATEEK GARG Vs. INTELLIGENCE OFFICER, DIRECTORATE

JUDGEMENT

(1.) Both these petitions are being decided by a common order as common questions of law are involved.

(2.) Petitioners have been booked for offences under Sec. 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Sec. 20 (xv) of the Integrated Goods and Services Tax Act, 2017 ( for short IGST Act ) by Directorate General of Goods and Service Tax Intelligence, Chandigarh Zonal Unit (DGGI) on the allegations that the petitioners in connivance with each other facilitated M/s Mahesh Trading Company, M/s Rajshree Trading Company and M/s Balaji Trading Company and other Firms in issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means and thereby have caused a loss of Rs.14.33 Crores to the government revenue.

(3.) Petitioners were arrested on 21/7/2021. They are in custody since then. The complaint for commission of offences under Sec. 132(1)(b)(i) of CGST Act and Sec. 20 (xv) of the IGST Act, has been filed against the petitioners by DGGI on 19/9/2021 before learned Additional Chief Judicial Magistrate, Kasauli, District Solan, H.P., which is pending adjudication.