2021 (12) TMI 469

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..... No.677/2021 registered with the non-applicant - Shivajinagar Police Station, Khamgaon, District Buldhana for the offence punishable under Sections 420, 406, 409 and 506 of the Indian Penal Code and Sections 132[1][d] and 132[2] of the Goods and Service Tax Act, the applicant is praying for pre-arrest bail. The applicant also prayed for grant of interim protection. 3. The Assistant State Tax Offi .....

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..... ed in which refund was directed. 2 appeals came to be dismissed, however, in second appeal, stay was granted. He further submits that remaining appeals are pending. 5. Learned counsel for the applicant attracted my attention to Section 107[7] of the GST Act which has an effect of automatic stay on certain compliances. Having regard to the nature of accusation, the matter requires consideration, h .....

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