Vishal Chauhan Vs Haryana State GST
Date: August 14, 2024
Subject Matter
Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability
Summary
In the case of **Excise & Taxation Officer-cum-Proper Officer (State Tax), Haryana vs. Vishal Chauhan**, the petitioner, Vishal Chauhan, filed for bail after being arrested for allegedly committing tax evasion under the provisions of the HGST Act…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Prayer in this petition, filed under Section 439 of Cr.P.C., is for grant of regular bail to the petitioner in Criminal Complaint bearing No. COMA/1410/2024, filed under Section 132 of the Haryana Goods & Services Tax Act, 2017 (for short ‘HGST Act’) and Central Goods & Services Tax Act, 2017 (for short &…