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2019 (3) TMI 373 - HC - GSTAnticipatory Bail - offence punishable under Section 137 of Goods and Services Tax Act, 2017 - input tax credit - continuous issuance of fake invoices without actual supply of goods - whether the alleged offences are non cognizable or cognizable? - Held that:- The issue has been dealt in by the Hon’ble Apex Court in the case of Om Prakash & Anr. v. Union of India & Anr. [2011 (9) TMI 65 - SUPREME COURT OF INDIA], where it was held that on a construction of the definitions of the different expressions used in the Code and also in connected enactments in respect of a non-cognizable offence, a police officer, and, in the instant case an Excise Officer, will have no authority to make an arrest without obtaining a warrant for the said purpose. A close glancing of the above proposition of law with present Act, the punishment imposed is five years. In that light, the alleged offences are non- cognizable offences. By keeping the above proposition of law and on plain reading of all these sections together, one thing in the case is clear that the said offences are compoundable by the commissioner on payment and maximum punishment of five years with fine and they are not punishable with death or imprisonment for life - When the maximum punishment which can be imposed is only up to five years with fine, will throw light on the seriousness of the offence. By imposing some stringent conditions, if accused–petitioners are ordered to be released on bail, it will meet the ends of justice - the petitioners/accused are ordered to be enlarged on anticipatory bail in the event of their arrest in O.R. No.40/2018-19 for the offence punishable under Section 137 of GST Act, 2017 subject to conditions imposed - petition allowed.
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