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2023 (9) TMI 340 - CHHATTISGARH HIGH COURTSeeking grant of anticipatory bail - evasion of tax - illegal transportation - goods were supposed to be delivered to Mahamaya Hardware, Kusmi, however the Truck driver was going to Dhanwar and on the basis of the same - HELD THAT;- Perusal of the case dairy goes to show that in the case dairy there is a report of Assistant Commissioner, GST, Ambikapur, who has given his report to the Police Station Incharge on 4-5- 2023 wherein it has beer clearly mentioned that invoice of GST is there and tax of Rs.51,798/- has been mentioned, but since it is illegal transportation, therefore, the tax is not valid. It has also been recorded that on physical verification, 700 cement bags were found and both bills confirmed this fact. Considering the material on record and further considering the fact that it is not a case of prosecution that the forged documents have been prepared by the applicant with regard to GST or other invoices and also the fact that no material has been collected by the prosecution so far with regard to commission of offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C. ,and also considering the fact that this may be a case of violation of GST Act, but from the material collected by the prosecution , prima facie, it is not established that the applicant committed the offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C, the benefit of Section 438 of the Cr.P.C. extended to the applicant. The instant anticipatory bail application is allowed subject to conditions imposed.
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