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2022 (7) TMI 803 - DSC - GSTSeeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - reasons to believe - grounds of arrest - HELD THAT:- The allegations against the applicant are that he being the incharge of over all affair of M/s. Saba Chemicals Wood Products was one of the major recipient manufacturer unit, which was procuring agriculture grade urea from Shri Manoj Kumar in cash and further using the same to manufacture and clear taxable goods without payment of GST, thereby evading GST of Rs. 22,30,51,232/-. The said evasion is above Rs. 5 crores thus alleged offence committed is non-bailable. It is question of evidence whether M/s. Saba Chemicals Wood Products evaded that much tax or not and what was the value of urea procured by it from Shri Manoj Kumar. At this stage of the case, the court cannot indulge in mini trial. The allegations leveled against applicant are grave in nature. By the act and conduct of the applicant allegedly loss to the tune of Rs.22,30,51,232/- has been caused to State Exchequer. The said fact cannot be taken lightly. The bail to other accused namely Manoj Kumar was granted by the court of Ms. Nidhi Bansal, in another complaint was on account of the fact that he caused loss to State Exchequer for the value less than Rs. 5 crores which was bailable in nature. No ground of parity is available to applicant as his case stands on different footing. However, keeping in view the seriousness of allegations leveled against the applicant in an economic offence,the court is not inclined to grant concession of bail to the applicant. Bail application is dismissed.
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