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2023 (12) TMI 1296 - HC - GSTSeeking grant of bail u/s 439 CrPC - Offence punishable under Sections 132(1)(b)(c)(f)(K) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It appears that petitioner was arrested in the present case on 25.06.2023 and investigation has been completed; there are no antecedents of petitioner and punishment for the alleged offence of evasion of tax is to the extent of five years and fine as prescribed u/s 132(1) of the CGST Act, 2017. The Hon’ble Supreme Court in case of Ratnambar Kaushik [2022 (12) TMI 263 - SUPREME COURT], released the petitioner on bail after undergoing incarceration period of more than four months and in view of fact that conclusion of trial will take some time, Thus considering the period of incarceration of petitioner for about six months, but without commenting on merits of the case, this Court deems it just and proper to release petitioner on bail. Accordingly, the bail application is allowed and it is ordered that accused-petitioner Rishabh Jain S/o Shri Yogesh Jain shall be released on bail provided.
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