Page 53 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] MITHA RAM v. STATE OF PUNJAB 139
and has taken credit worth of Rs. 11,29,000/- which is now sought to be changed
to TRAN-01 giving reason of procedural mistake committed by an accountant of
the petitioner, it would be apt for this Court not to entertain this petition at this
stage. Whether there is a procedural lapse and whether such filling of GST
TRAN-01 is permissible, are the aspects to be gone into and decided by the com-
petent authority, to which the petitioner has already addressed communication
way back in August and September, 2019. Let the department respond to the
same as it is its bounden duty to either except to the request or to deny. It is only
after the decision is rendered by the authorities, it will be open for the petitioner
to take a further legal recourse in accordance with law.
9. While not entertaining this petition and not touching the merit part
of the case of the petitioner, the respondent Nos. 6 to 8 are directed to respond to
the communication of the petitioner within four weeks from the date of receipt of
this order.
10. With the above, the petition is disposed of.
11. Disposal of this petition shall not come in the way of the petitioner
to approach any authority including approaching this Court, as this Court has
not entered into the merits of the case of the petitioner, after the decision of the
authority comes and he is aggrieved by that.
12. Learned Advocate for the petitioner shall supply copies of the peti-
tion to Learned ASG and AGP, who both shall communicate the respective re-
spondents for whom they appear about passing of the present order.
_______

2020 (39) G.S.T.L. 139 (P&H)
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Girish Agnihotri, J.
MITHA RAM

Versus
STATE OF PUNJAB
CRM-M No. 42451 of 2019, decided on 16-6-2020
Bail - Tax evasion - Submission that if petitioner released from jail, he
would be able to show that he was falsely implicated - Considering peculiar
facts of case and existing situation due to COVID-19 and as trial likely to take
some time, petitioner to be released on bail, subject to his furnishing bail
bonds/surety bonds - Sections 74 and 132 of Punjab Goods and Services Tax
Act, 2017- Section 439 of Code of Criminal Procedure, 1973. [paras 3, 4]
Petition allowed
REPRESENTED BY : Shri H.S. Brar, Advocate, for the Petitioner.
Shri H.S. Sullar, DAG, Punjab, for the Respondent.
[Order]. - The matter has been taken up through video-conferencing on
account of lockdown due to outbreak of pandemic COVID-19.
2. Petitioner-Mitha Ram who is stated to be aged 29 years, has filed the
present petition inter alia praying for grant of regular bail in complaint No.
2355/2019, dated 13-8-2019, under Section 132(1)a, b, c of Punjab Goods and Ser-
GST LAW TIMES  13th August 2020  53