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2021 (12) TMI 1306 - RAJASTHAN HIGH COURTSeeking grant of Bail - creation of fake firm for tax evasion - offence u/s 132 (1)(a), (f),(h),(j),(1) of Central Goods and Services Tax Act, 2017 - HELD THAT:- It is admitted position that the M/s Miraj Products Private Limited had evaded the tax. GST department had seized the one truck which was being unloaded at their premises. Department had collected data till today, tax evasion of ₹ 869 Crore. As per version of learned counsel for the petitioner, they had deposited ₹ 60 Crore as a protest. If they had not evaded the tax, then there would have been no occasion to deposit of ₹ 60 Crore as a protest. Apex Court in various pronouncement held that the economic offender should not be dealt as general offender because economic offenders run parallel economy and they are serious threat to the national economy. So, after considering the submission put-forth by learned counsel for the parties and in the facts and circumstances of the present case and also looking to the seriousness of the offence(s) alleged against the petitioner without expressing any opinion on the merits of the case, it is not a fit case to enlarge the petitioner on bail under Section 439 Cr.P.C. Bail application dismissed.
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