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2020 (12) TMI 624 - HC - GSTGrant of regular bail - sections 132(1)(a) of the Central Goods and Services Tax Act, 2017 - mis-applying and mis-interpreting the exemption notifications - HELD THAT:- It appears that the applicant has taken benefit of the Notification, after intimating the Department vide communication dated 22.09.2017, which was acknowledged by the Department on 17.06.2020. It also appears that the returns were filed, which were also audited. Whether or not the registered trademark has been foregone and whether or not the applicant has mislead the authority would be a matter adjudication. The applicant is reported to have deposited a sum of ₹ 75 Lacs during the course of investigation - Considering the facts and circumstances of the case, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant. The applicant is ordered to be released on regular bail - Application allowed.
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