1. Present petition is preferred by the petitioner under Section 482 of
the Code of Criminal Procedure, 1973 (for short ‘Cr.P.C.’) seeking quashing of
the order dated 23.02.2024 (Annexure P-11) passed by learned Additional
Sessions Judge, Ludhiana, whereby the petition praying for relaxation of
conditions prescribed for grant of default bail, imposed by learned Chief
Judicial Magistrate, Ludhiana, vide order dated 15.03.2021 (Annexure P-1),
has been dismissed.
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Neutral Citation No:=2025:PHHC:032260
FACTUAL MATRIX
2. The facts, tersely put, are that the petitioner was implicated as an
accused in a complaint under Section 132(1)(b) & (c) punishable under Section
132(1)(i) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST
Act’) read with the corresponding provisions of the Punjab Goods and Services
Tax Act, 2007 (for short ‘PGST Act’), and the Integrated Goods and Services
Tax Act, 2017 (for short ‘IGST Act’). According to the allegations in the
complaint, co-accused Sahil Jain was the principal orchestrator of a fraudulent
scheme involving fake transactions. He allegedly created 14 firms in the names
of his family members and close associates, designating them as proprietors or
partners. By generating fictitious invoices, he unlawfully availed ineligible
input tax credit and further passed on fraudulent input tax credits to purchasers
based on these fabricated invoices amounting to ₹17.65 crores. The petitioner
was arrested in connection with the case on 12.01.2021. However, the
prosecution failed to complete the investigation and to file the final report
under Section 173 of Cr.P.C. within the statutory period of 60 days.
Consequently, petitioner Pawan Kumar moved an application under Section
167(2) of Cr.P.C. seeking default bail. The said application was allowed and he
was accordingly granted bail vide order dated 15.03.2021 subject to his
furnishing bail bonds in the sum of Rs.1,10,00,000/- (Rupees one crore ten lacs
only) with two sureties in the like amount (at least one surety being local)
among other conditions. After this, the petitioner approached this Court to
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Neutral Citation No:=2025:PHHC:032260
assail the conditions of bail by filing CRM-M-16487 of 2021, which was
dismissed vide order dated 28.05.2021 (Annexure P-2). Thereafter, the
petitioner sought modification of bail conditions under Section 440 of Cr.P.C.
before learned Additional Sessions Judge, Ludhiana, which was dismissed vide
order 18.07.2022 (Annexure P-3). Subsequently, the petitioner preferred two
petitions i.e. a civil writ petition seeking directions to release the petitioner on
personal bonds and a petition challenging the order dated 18.07.2022 passed by
learned Additional Sessions Judge, Ludhiana. This Court, vide orders dated
05.09.2022 and 15.03.2023 (Annexures P-4 and P-5), permitted the petitioner
to withdraw the said petition with liberty to avail appropriate remedy available
under law. The petitioner again approached the Court of first instance seeking
modification of default bail conditions, which was dismissed vide order dated
10.04.2023 (Annexure P-7). In order to challenge the order dated 10.04.2023,
the petitioner knocked the doors of the Hon’ble Supreme Court, however, the
petition was dismissed as withdrawn (Annexure P-8). Thereafter, the petitioner
again approached learned Additional Sessions Judge, Ludhiana, by filing
revision and the said petition also met with the same fate as earlier vide order
dated 23.02.2024 (Annexure P-11).
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