TMI Blog2024 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... arge-sheet already filed - power of Commissioner (GST) to compound the offence under Section 137 of CGST/RGST Act - HELD THAT:- Considering that matter is triable by magistrate; that applicant has no criminal antecedents; that charge-sheet has been filed; that offence alleged is compoundable in nature; that co-accused is enlarged on bail, and looking to the overall facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Sharma 1. The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-applicant. The accused-applicant was arrested in connection with File No. DGGJ/ INT/INTL/289/2022- Gr-E registered at Directorate General of Goods Services Tax Intelligence, Jaipur Zonal Unit under Section 132(1) (c)(f) read with Section 132(5) of the CGST Act, 2017. 2. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing judgments: a.) Ratnambar Kaushik vs. Union of India: (2023) 2 SCC 621 b.) Lakshya Agarwal vs. DGGI Jaipur Zonal Unit: 2022 (3) TMI 546 (Raj). 3. Per contra, learned counsel for the Revenue has opposed the bail application. It is submitted that the applicant has evaded tax amounting to approximately Rs. 11 crores. It is contended that such white collar financial crimes adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case, this Court is inclined to allow the present bail application. 6. Accordingly, the bail application under Section 439 Cr.P.C. is allowed and it is ordered that accused-applicant Sandeep Singhal S/o Shri Shiv Shankar shall be enlarged on bail provided he furnishes a personal bond of Rs. 50,000/- with two sureties of Rs. 25,000/- each to the satisfaction of learned trial Judge for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
