2021 (2) TMI 139

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..... il 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 Korba, and head office at Raipur (C.G.). .....

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..... ribed 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-facie case for alleged offence is made out, is i .....

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..... 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 allowed. ii. The applicant Gaurav s/o Ranjit Gupta, be relea .....

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