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2019 (2) TMI 1719 - HC - GSTOffence under Section 132(1)(B), (C) & (D) of Central Goods and Services Tax (CGST) Act, 2017 - Service of notice - HELD THAT:- Petitioner was summoned in terms of Section 70 of the Act. Petitioner appeared and was duly interrogated and his statement was recorded and thereafter, he was arrested. Under the Act show cause notice is to be served to the company with regard to the amount due. However, in the present case, no such notice has been issued to the company. The amount required to be paid by the company has not been determined so far. Company has a remedy to file an appeal against the determined amount. Company has already deposited ₹ 4 crores with the concerned authority which would have been required to be paid by the company in case of filing of appeal against the assessment order. In-fact, no further amount is required to be deposited by the company with the concerned authority in the present case. Offence under the Act is compoundable. Petitioner is merely an employee of the company. The offence committed by the accused is serious in nature. In-fact, the accused had issued bogus invoices without actual movement of goods which led to involvement of fraudulent input taxes amounting to ₹ 40.58 crores. Admittedly, company has deposited ₹ 6.95 crores with the concerned authority towards non-payment of G.S.T. Case is still under investigation. Keeping in view the seriousness of the allegations levelled against the petitioner, no ground for grant of bail to him is made out - petition dismissed.
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