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2017 (4) TMI 9 - HC - VAT and Sales TaxGrant of anticipatory bail - Offences u/s 85(1)(c) of the GVAT Act, 2003, as well as Sections 465, 467, 468, 471 of the Indian Penal Code, 1860 and Section 66(c)(d) of the I.T. Act, 2000 - one M/s.Usmani Marketing who had a particular TIN Number and whose owner was accused No.1-Mohamad Umar Haji Usmanbhai was involved in the activity of preparing bogus bills and was further involved in not depositing the amount of VAT for the period from 01st July, 2002 to 12th June, 2015 and the TIN number allotted to the said firm by the office of the Commercial Tax Commissioner was misused - Held that: - There was no gainsaying that the applicant was doing mason work in the firm. He was a Peon. According to his case, he was not knowing computer. It appears that TIN number of the firm which was misused through one another Aaiyamali Farukhi. Looking to the total operation of facts furthered by the investigational material available, it is difficult to appropriate any major role at this stage for the applicant to view his conduct filled with criminality so as to deny him the anticipatory bail. Application allowed.
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