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2020 (8) TMI 40 - HC - GSTPetition for Granting Bail - Clandestine manufacturing and sale of pan masala without payment of GST - alleged evasion of tax - It is argued that the petitioners have been falsely implicated in the case. - petitioners, despite their right to challenge the assessment by depositing 10% of the amount assessed, they have deposited entire amount of ₹ 7 crores - Sale and distribution of pan masala has been completely banned across the country due to pandemic induced lockdown - HELD THAT:- On careful consideration of nature and gravity of the allegation made against the petitioners and the specific evidence collected in respect of these allegations, elaborate discussion of which would not be apt as it may adversely affect the interest of either party, the specific facts put-forth by the learned senior counsels for the petitioners and their reply and other facts and circumstances of the case, in the considered opinion of this court, the case for granting bail is made out. Therefore, without commenting on the merits of the case, both the petitions stand allowed. It is directed that the petitioners be released from custody on their furnishing a personal bond in the sum of ₹ 5,00,000/- each with separate sureties to the satisfaction of the Trial Court for their appearance before it as and when required further subject to the following conditions imposed.
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