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2017 (2) TMI 605 - HC - VAT and Sales TaxObtaining VAT registration for illegal purpose - role and involvement of tax professionals - Offences punishable u/s 406, 409, 420, 467, 468, 471, 474, 120(B) of the Indian Penal Code read with Sections 85(1)(b)(c)(e)(f)(g), 85(2)(j), 85(4) and 85(c) of Gujarat Value Added Tax Act, 2013 - Held that: - the applicant has rendered professional services for the purpose of getting registration numbers from the office of the Commissioner of Commercial Taxes, and no material at this stage is brought to the notice of the Court to point out that the applicant had gained anything on the basis of the false registration taken in the name of fake Firms from the office of the Commissioner of the Commercial Taxes, finds that the discretion deserves to be exercised in favor of the applicant under Section 438 of the Code - without prejudice to the right of the accused to seek stay against an order of remand, if ultimately granted, and the power of the learned Magistrate to consider such a request in accordance with law. It is clarified that the applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this anticipatory bail order - applicant to be released on bail - application for bail disposed off.
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