TMI Blog2019 (11) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,00,000/- with the Goods and Service Tax Department after the date of this order and on furnishing bail bond of ₹ 25,000/- (Twenty five thousand) with two sureties of the like amount each to the satisfaction of learned Chief Judicial Magistrate, Bokaro in connection with Bokaro Steel City P.S. Case No.121 of 2018 corresponding to G.R. No.663 of 2018 with the condition that she will co-operate with the investigation of the case and appear before the investigating officer as and when noticed by him and furnish her mobile number and photocopy of the Aadhar Card with an undertaking that she will not change her mobile number during the pendency of the case and subject to the conditions as laid down under Section 438(2) of the Code of Cri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir arrest in connection with Bokaro Steel City P.S. Case No.121 of 2018 corresponding to G.R. No.663 of 2018 instituted under Sections 409, 420 and 120-B of the Indian Penal Code read with Section 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Service Tax Act, 2017, the petitioners have moved this Court for grant of privileges of anticipatory bail. Heard learned counsel appearing for the petitioners and learned A.P.P appearing for the State. Learned counsel appearing for the petitioners submits that the allegation against the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh is that she being the proprietor of Renu Raj Enterprises, Bokaro claimed to be situated at the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is next submitted that the prosecution has been initiated against the petitioners with oblique and mala fide motive just to harass the petitioners and without initiating any proceeding under sections 73 and 74 of the Jharkhand Goods and Services Tax Act, 2017 against the petitioners; pursuant to the inspection carried out by officials of the State Tax Department. Learned counsel for the petitioners relies upon the Order of this Court in the case of Mahaveer Prasad @ Mahaveer Pd. Versus The State of Jharkhand and Another dated 17.08.2019 passed in A.B.A. No.4782 of 2018 in which this Court relied upon the judgment of Hon ble Madras High Court dated 04.04.2019 passed in Writ Petition No.5501 of 2019 WMP No.6251 of 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79 of 2019, in the case of Vimal Yashwantgiri Goswami Vs. State of Gujarat wherein the Hon ble Gujarat High Court has observed that prosecution under section 132 of the Goods and Services Tax Act should normally be launched only after the adjudication is completed in terms of 73 and 74 of the Goods and Services Tax Act. The learned counsel for the petitioner also drew attention of this Court to paragraph no.35 of Judgment of M/s. Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST and Central Excise Others (Supra) wherein the decision of the Hon ble Supreme Court of India in C.A. No. 8081 of 2018 C.A. No. 8082 of 2018 dated 23.01.2019 has been quoted wherein the Hon ble Supreme Court of India while considering the provisions of F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72 and 73 of the Jharkhand Goods and Service Tax Act, 2017, the prosecution ought not to have been initiated. It is lastly submitted that the petitioners are ready and willing to co-operate with the investigation of the case. Hence, it is submitted that the petitioners be given the privileges of anticipatory bail. Learned Addl.P.P appearing for the State opposes the prayer for anticipatory bail. Considering the submissions of learned counsels and the facts and circumstances stated above, I am inclined to grant privileges of anticipatory bail to the petitioners. Accordingly, the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh is directed to surrender in the Court of learned Chief Judicial Magistr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the provisional bail granted to the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh shall be extended for a period of further one month and on the petitioner showing the last proof of reversing input tax credit of ₹ 42,64,476.59 with the Goods and Service Tax Department thereby completing payment of the total amount of ₹ 2,92,64,476.59 on or before six months of the date of her surrender in the learned court below, the provisional bail granted to the her shall be confirmed by the trial court till disposal of the case. It is made clear that in case of failure of the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh to reverse any of the installments of input tax credit as mentioned above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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