Home Case Index All Cases GST GST + HC GST - 2020 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 516 - HC - GSTSecond bail application - evasion of tax - It is contended that petitioner has sold the goods without generating the Outward supply invoice and has thus evaded tax - HELD THAT:- The offence as alleged in the FIR is under Section 132(1)(a) read with Section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services [Tax] Act, 2017, the maximum sentence provided under Section 132(a)(i) is five years. From the E-way bills produced with the charge-sheet, it is revealed that the total Inward supply was to the tune of ₹ 133 crores which included the import of ₹ 108 crores made by the petitioner. In the charge-sheet itself, the report of fire made to the police and the fire brigade is also available which goes to show that fire took place in the factory premises of the petitioner. Petitioner has already furnished the bond with regard to import of ₹ 108 crores and in case the export is not made within eighteen months, he is liable to pay in accordance with bond executed by him. Petitioner has remained in custody for a period of more' than five months. No notice with regard to tax outstanding has ever been issued to the petitioner. The second bail application allowed.
|