TMI Blog2020 (11) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation, the offence being compoundable and the severity of punishment under Section 132 of the CGST Act; but, without expressing any opinion on the merits of the case, this Court deems it just and proper to enlarge the petitioner on bail. The bail application is allowed and it is directed that accused-petitioner Subhash Chandra Tyagi S/o Late Shri Chiranji Lal shall be released on bail u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .I/ INV/ GST/ SCT/ 15/2019 registered at Chief Metropolitan Magistrate (Economic Offences Court), District Jaipur for the offence(s) under Section(s) 132 of Central Goods Services Tax Act, 2017 (for short- 'GST Act, 2017') and later on for the offence under Section 132 (1) (i) (iv) of GST Act, 2017. It is contended by the learned counsel for the petitioner that the petitioner has fals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner of fraudulently obtaining input tax credit and passing of forged GST credit to the tune of ₹ 33.50 crore. He submitted that the investigation is still pending and hence, the petitioner does not deserve indulgence of bail. Taking into consideration the submissions advanced by learned counsels for the respective parties, the nature of allegations against the petitioner, his length ..... X X X X Extracts X X X X X X X X Extracts X X X X
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