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2019 (3) TMI 431 - HC - GSTBail application - offence punishable under Section 132 of Central Goods and Services Tax Act - it is alleged that petitioners have obtained Invoices from the Company of the respondent without delivery of the goods - Held that:- On reading of Sections 132, 138 and 139 of the G.S.T. Act, it is found that the maximum punishment provided under the Act is five years and fine and if that is taken into consideration, the magnitude of the alleged offence and it is not punishable with death or imprisonment for life. Even as per the said provision, the alleged offence is also compoundable with the Authority, who has initiated the said proceedings. The only consideration which the Court has to consider while releasing the petitioners on anticipatory bail is, that whether the petitioners can be secured for the purpose of investigation or for the purpose of trial - thus, by imposing stringent conditions if the petitioners are ordered to be released on anticipatory bail, it would meet the ends of justice. The petitioners are ordered to be released on anticipatory bail in the event of their apprehension or arrest in O.R.No.40/2018-19 filed under Section 132 of G.S.T.Act, subject to conditions imposed - petition allowed.
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