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2017 (2) TMI 605 - GUJARAT HIGH COURT

2017 (2) TMI 605 - GUJARAT HIGH COURT - TMI - Obtaining VAT registration for illegal purpose - role and involvement of tax professionals - Offences punishable u/s 406, 409, 420, 467, 468, 471, 474, 120(B) of the Indian Penal Code read with Sections 85(1)(b)(c)(e)(f)(g), 85(2)(j), 85(4) and 85(c) of Gujarat Value Added Tax Act, 2013 - Held that: - the applicant has rendered professional services for the purpose of getting registration numbers from the office of the Commissioner of Commercial Taxe .....

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ed Magistrate to consider such a request in accordance with law. It is clarified that the applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this anticipatory bail order - applicant to be released on bail - application for bail disposed off. - CRIMINAL MISC.APPLICATION (FOR ANTICIPATORY BAIL ) NO. 34244 of 2016 - Dated:- 8-2-2017 - MR. C.L. SONI, J. FOR THE APPLICANT : MR YATIN SONI, A .....

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Sections 85(1)(b)(c)(e)(f)(g), 85(2)(j), 85(4) and 85(c) of Gujarat Value Added Tax Act, 2013. [2] Learned advocate Mr. Soni for the applicant submitted that the applicant is an advocate practicing as a tax consultant and except providing professional assistance to get registration for 11 Firms from the office of the Commissioner of Commercial Taxes, he has not indulged into any further act either for using the Firms name for any illegal purpose or using the pin number for claiming illegal benef .....

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favor of the applicant under Section 438 of the Code. [3] Learned APP Ms. Thakkar submitted that the allegations made in the FIR are as regards causing huge loss to the public exchequer by creating fake Firms and getting registration from the office of the Commissioner of the Commercial Taxes in the name of fake Firms. She submitted that in the name of fake Firms, since the Government is put to huge loss since the investigation is in progress, the Court may not exercise the discretion in favour .....

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gistration taken in the name of fake Firms from the office of the Commissioner of the Commercial Taxes, finds that the discretion deserves to be exercised in favour of the applicant under Section 438 of the Code. [5] In the result, the present application is allowed. It is ordered that in case the applicant herein is arrested in connection with FIR being CR No. I07 of 2016 registered with CID Crime Police Station, Ahmedabad Zone he shall be released on bail on furnishing a personal bond of Rs.10 .....

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