TMI Blog2021 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... sis the applicant came to be arrested, he submits that the address, which the applicant had declared, found to be non-functional, and he had wrongfully availed input tax credit. However, learned counsel does not argue with regard to apprehension that the applicant may tamper with the evidence or may not be available for trial. HELD THAT:- Considering the punishment provided for the alleged off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an application for grant of bail in case No. F. No. DGGSTI/NZU/12(4)52/GrD/2020-21 for the offence punishable under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017 (for short Act of 2017 ). 3. It is stated that the applicant is a Director of public limited company - M/s. Dee Vee Project Ltd., having GSTIN No. 27AAECD4619B1Z0. That its corporate office is situated at Kor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input tax credit, as per the procedure prescribed in Section 74 of the Act of 2017, the liability to pay tax along with interest payable thereon and penalty does not arise. Learned counsel also pointed out certain documents, annexed with the application, in order to show that the address was correct. 6. Be that as it may. The facts remain that at this stage, even if it is presumed that prima-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Considering the punishment provided for the aforesaid alleged offence, so also considering the fact that the offence is triable by the Court of Magistrate, and that the applicant is in jail since more than one month, this Court is of the opinion that by imposing suitable conditions, he can be released on bail. Hence, the following order :- ORDER i. The Criminal Application is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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