9911796707
TMI Blog2023 (2) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... dwana For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing counsel for CGST assisted by Mr. Sourabh Jain Mr. Jai Upadhyaya ORDER The petitioner has been arrested in connection with File No. DGGI/INV/INT/1073/2022-GR.J.O/O DD-DGGI-RU-UDAIPUR for offence under Section 132(1)(c) (f)(k) and (l) of Central Goods and Service Tax Act, 2017. The prosecution case against the petitioner is that he crea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Basu Vs. State of West Bengal reported in (1997) 1 SCC 416. It is also argued that offences are triable by Magistrate and petitioner is behind the bars since 04.11.2022 and now challan of the case has also been presented, therefore, there is no question of tampering with evidence or winning over witnesses in this case and thus no useful purpose would be served by keeping the applicant in jail, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further argued that certain firms were created which were operating only on paper and were passing on inadmissible ITC by issuing invoices without supplying the goods mentioned therein. It is further contended that the evidence collected so far clearly indicates that the accused is the mastermind in creating fake firms who subsequently defrauded the Government exchequer to the tune of Rs. 19.65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available on record. It is an admitted fact that petitioner was arrested on 04.11.2022 and since then, he is in judicial custody. The challan of the case has already been presented and no investigation is pending. Section 132(1)(i) of the Act provides for punishment that "in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crores by the petitioner before the respondent Department under protest. Accordingly, the bail application filed under Sec.439 Cr.P.C. is allowed and it is directed that petitioner - Gaurav Kakkar S/o Kishan Lal Kakkar shall be released on bail provided he executes a personal bond in a sum of Rs.2,00,000/- with two sureties of Rs.1,00,000/- each to the satisfaction of learned trial court for his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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