9911796707
TMI Blog2022 (9) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat State, Ahmedabad and State Tax Officer-1, (EOW), office of the Chief Commissioner of State Tax, Enforcement Co-Ordination, Gujarat State, Ahmedabad for the offences punishable under Sections 132(1)(a) and 132(1)(i) of Central Goods and Services Tax Act (hereinafter referred to as 'CGST Act') and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as 'GST Act'). 2. The applicant was arrested on 24.03.2022 and produced on the same day before the Court of learned Metropolitan Magistrate and since then, he is in judicial custody. His bail applications filed before the Court of Magistrate & City Sessions Court, came to be rejected vide orders dated 20.06.2022 and 20.07.2022 respectively. The complaint as contemplated under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and committed the offences punishable under Section 132(1)(a) of The Gujarat Goods and Services Tax Act and The Central Goods and Services Tax Act. 5. Mr. N.D. Nanavaty, learned Senior Counsel urged the following contentions: (i) The respondent authority has mainly relied on the computer data found from the business premises of the applicant wherein it is alleged that, details of such sales are not recorded in regular books of accounts as record indicates that, there was kachcha entry (unaccounted transaction). It is in this context, it was submitted that, there is no corroborative evidence found during the course of search and therefore, the entire allegations are based on certain entries. However, adjudication process has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the facts and circumstances of the present case, discretion may kindly be exercised in favour of the applicant. 7. Mr. Manan Maheta, learned APP for the respondent-State reiterating the contents of the sworn affidavit contended that the applicant had acted contrary to the provisions of the Act and did not declare the business transaction in his GST Returns. Thus, investigation is still going on to understand the mode of physical delivery of goods issued against unaccounted transactions and therefore, if he is released on bail, the investigation would adversely affected and considering the background facts of the applicant, he can temper with the evidence and influence the witnesses. It is in this context, learned APP submitted that, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the applicant is necessary. It is on record that, no liability is fixed or determined as per the statutory provisions of the Act. It is the right of the assessee to file an appeal against the assessment subject to deposit of the 10% disputed liability which may not exceed Rs.2 crore. In the facts of the present case, Rs.39,88,318/-, has been recovered during the course of investigation from the applicant. In such circumstances, when trial of the case would not likely to conclude in a reasonable time and the applicant is in custody since 24.03.2022 and considering the bonafide shown by the applicant to deposit the amount, I am inclined to release the applicant on bail subject to deposit of Rs.60 lakhs, before the Office of Chief Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the trial Court; 12. The Authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the learned Lower Court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions, in accordance with law. At the trial, learned Trial Court shall not be influenced by the obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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