TMI Blog2020 (10) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... India are separate and distinct transactions, each of which comprise a separate offence under the GST Act; and secondly, that merely because the respondent is a partner in one of the entities and sole proprietor of the other, does not mean that he cannot separately be arrested for a distinct transaction that he undertook through his sole proprietorship concern M/s Aadhar India. HELD THAT:- Let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned CMM, Patiala House Courts, New Delhi, whereby the learned CMM has granted to the respondent/Parag Garg bail on two main basis : one, that the respondent has already been arrested in a matter relating to transactions of M/s Gaia Overseas, of which the respondent was one of the partners; and accordingly could not be re-arrested a second time in relation to the transactions relating to M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a further submits that even if the respondent has secured 40% of the amount of tax evaded in relation to the M/s Gaia Overseas transactions, not a penny has been paid insofar as the transactions relating to M/s Aadhar India are concerned. 4. Issue notice. 5. Mr. Harsh Sethi, learned counsel appears on behalf of the respondent on advance copy; accepts notice; and seeks time to file counter-af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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