TMI Blog2021 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... l Magistrate, Chaibasa. Bail granted - application allowed. - B.A. No. 4669 of 2021 - - - Dated:- 21-12-2021 - Hon'ble Mr. Justice Rongon Mukhopadhyay For the Petitioner : Mr. B. M. Tripathi, Sr. Advocate For the State : Mr. P.A.S. Pati, G.A. - II, Mr. Ravi Prakash, Spl.P.P. ORDER Heard Mr. B. M. Tripathi, learned senior counsel for the petitioner, Mr. P.A.S. Pati, learned G. A. - II as well as Mr. Ravi Prakash, learned Spl.P.P. for the State. The petitioner is an accused in connection with Chaibasa Sadar P.S. Case No. 21 of 2019. It has been alleged that the premises of M/s. Balaji Enterprises was inspected by the informant but it was not found and in the registration certificate the permanent address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that only allegation against the petitioner is that the principal accused used the address of the premises where the business of the petitioner is situated. Learned senior counsel submits that the petitioner does not have any connection with M/s. Balaji Enterprises. It has been submitted that the petitioner is a Cost Management Accountant and is carrying on business in the name and style of M/s Kamal Associates which is run and looked after by the staffs of the petitioner having branches at different places. Learned senior counsel has referred to Sections 72 and 73 of the Jharkhand Goods and services Tax Act, 2017 and has stated that the mandate laid down in the said provisions have not been followed. It has further been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are same and which is the office of the petitioner. It has further been stated that proceedings in terms of Sections 72 and 73 of the Jharkhand Goods and Services Tax Act, 2017 were duly followed after issuing show cause notice and the final adjudication order has been passed which has been uploaded on the portal in the prescribed Form DRC - 7. Mr. Ravi Prakash, learned Spl.P.P has also opposed the payer for bail of the petitioner. On consideration of the submissions advanced by the learned counsel for the respective parties coupled with the period of custody undergone by the petitioner which is since 19.01.2021, the petitioner, named above, is directed to be released on bail on furnishing bail bond of ₹ 10,000/- (Rupees Ten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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