Home Case Index All Cases GST GST + DSC GST - 2022 (12) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 191 - DSC - GSTSeeking grant of anticipatory bail - fraudulent availment of ITC without receipt of goods in contravention of provision Section 16 of CGST Act - issuance of invoices without supplying of goods - HELD THAT:- As the accused has been summoned by the department therefore there is apprehension to accused of arrest and in view of the judgment of Hon’ble High Court of Delhi in SATISH KUMAR SHARMA VERSUS DELHI ADMINISTRATION AND ORS. [1990 (9) TMI 363 - DELHI HIGH COURT], Delhi courts has jurisdiction to deal with the matter. As per submissions of Ld. Counsel for department the accused has joined investigation during interim protection and has handed over documents, main accused. Vimal Alawadhi has already been granted bail on 15.10.2022 and he has already deposited the amount of 10% as per order dated 15.10.2022 as informed by Ld. Counsel for department. There is nothing on record to show that present applicant has mis-used the interim protection granted by Court on 15.11.2022 or has not cooperated in the investigation, accordingly, in these facts and circumstance, the present applicant/accused Raman Kumar is admitted to anticipatory bail and in the event of his arrest, he be released on bail upon filing personal bond in the sum of Rs. 50,000 with two sureties bond in the like amount and subject to conditions imposed. Application allowed.
|