TMI Blog2019 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... d S.D.J.M., Jamshedpur, with the condition that the petitioner will cooperate with the investigation of the case and appear before the Investigating Officer as and when noticed by him and will furnish his mobile number and a copy of his Aadhar Card in the court below with the undertaking that he will not change his mobile number during the pendency of the case and other conditions laid down under section 438 (2) Cr. P.C. Application disposed off. - A.B.A. No. 4782 of 2018 - - - Dated:- 17-8-2019 - MR. ANIL KUMAR CHOUDHARY, J. For the Petitioner : Mr. Sumeet Gadodia, Advocate, Mr. Ranjeet Kushwaha, Advocate For the Respondent : Mr. Gouri S. Prasad, Addl. P.P. ORDER Apprehending his arres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017. It is further alleged that without actual supply, on the basis of forged Invoice, Input Tax Credit SGST/CGST to the tune of RS.4,69,04,942/- and IGST credit of ₹ 3,88,25,115/- was availed under the Jharkhand Goods and Services Tax Act, 2017 in violation of Section 132 of the said Act. The further allegation against the petitioner is that he was engaged in circular trading and through different Mobile numbers he was in contact with different businessmen. The learned counsel for the petitioner further submits that the allegation that on the basis of forged rent agreement in respect of a non-existent premises is false, in view of the fact that the petitioner had already vacated the premises in question by the time p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the inspection carried out by officials of the State Tax Department. 4. The learned counsel for the petitioner further relied upon the unreported Judgment of Hon ble Madras High Court dated 04.04.2019, passed in Writ Petition No. 5501 of 2019 WMP No. 6251 of 2019 in the case of M/s. Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST and Central Excise Others and submitted that the power to punish and set out offence under Section 132 of the Jharkhand Goods and Services Tax Act, 2017 can only be set in motion after it is established that an assessee has committed an offence which can be arrived at only after determination of the demand due from the assessee. In this respect, the learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... swami 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. In this connection learned counsel for the petitioner 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 while considering the provisions of Finance Act, 1994 which are similar to the provision of section 69,73 and 74 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curity including cash security and undertakes to cooperate with the investigation of the case. Hence, it is submitted that the petitioner be given the privilege of anticipatory bail. 7. Learned Addl. P.P. opposes the prayer for grant of anticipatory bail. 8. Considering the submissions of the counsels and the fact as discussed above, I am of the opinion that it is a fit case where the above named petitioner be given the privilege of anticipatory bail. Hence, in the event of his arrest or surrender within a period of four weeks from the date of this order, he shall be released on bail on depositing cash security of ₹ 1,00,000/- and on furnishing bail bond of ₹ 2,00,000/- (Rupees Two Lakh) with two sureties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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