TMI Blog2019 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... the ends of justice. The petitioners are ordered to be released on anticipatory bail in the event of their apprehension or arrest in O.R.No.40/2018-19 filed under Section 132 of G.S.T.Act, subject to conditions imposed - petition allowed. - Criminal Petition No. 979/2019 c/w Criminal Petition No. 980/2019 - - - Dated:- 19-2-2019 - Mr. Justice B.A. Patil For the Petitioners : Sri. Ravi. B. Naik, Senior Counsel For Sri, Achappa P B, Advocate For the Respondent : Sri. Jeevan. J. Neeralgi, Standing Counsel ORDER These two petitions have been filed by the petitioners under Section 438 of Cr.P.C., to release them on bail in O.R.No.40/2018-19 for the offence punishable under Section 132 of Central Goods and Services Tax Act (hereinafter in short called as G.S.T.Act). 2. I have heard Sri. Ravi.B.Naik, learned senior counsel for the petitioners and Sri. Jeevan.J.Neeralgi, learned standing counsel for GST Commissionerate. 3.The gist of the allegation made against the petitioners is that the petitioners have obtained Invoices from the Company of the respondent without delivery of the goods and thereby evaded payment of tax and they have committed an offence und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of Section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorize any officer of central tax to arrest such person. In this regard the petitioners are not entitled to be released on bail. He further submitted that investigation is still in progress and some more facts of the case should be traced. If the petitioners are released on bail, there is every likelihood of tampering prosecution evidence, they may abscond and they may not be available for trial. On these grounds, he prayed to dismiss the petitions. 6. I have carefully and cautiously gone through the submissions made by the learned counsel appearing for the parties and perused the records. 7. Further for the purpose of brevity I quote Sections 132, 138 and 139 of the G.S.T.Act are extracted, which reads as under: 132. Punishment for certain offences (1) Whoever commits any of the following offences, namely:- (a) supplies any goods or services or both without issue of any invoice, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine; (iii) in the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine; (iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section (2) shall, in the absence of special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson who has been accused of committing an offence specified in clause (g) or clause (j) orclause (k) of sub-section (1) of section 132; and (f) any other class of persons or offences as may be prescribed: PROVIDED FURTHER that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: PROVIDED ALSO that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher. (3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. 139. Migrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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