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2024 (8) TMI 1385

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..... the case are that, Crime No.5 of 2024 was registered against the respondent alleging commission of the offence punishable under Section 132(1)(i) of Karnataka Goods and Services Tax Act (for short 'the KGST Act'). During investigation, the respondent was apprehended on 22.01.2024. It is stated that the learned Magistrate had rejected the prayer of the respondent for grant of bail. The respondent approached the Sessions Court, which has allowed the application for bail vide order dated 29.02.2024, subject to conditions. The said order is being challenged by the petitioner herein. The petitioner has relied on additional grounds along with additional documents in support of its contention. 3. Heard Sri Vijaykumar Majjage, learned Sta .....

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..... the supporting documents are to be uploaded in the web portal and accordingly, the respondent has uploaded the particulars and documents which are available online. Whatever the information that is furnished through online could be taken note of and if any supporting documents are required, the same may be called for. He submitted that the order granting bail is a reasoned order, which do not call for interference. Even though it is contended that the information are not being provided by the respondent, there is no clarity as to what are the information and documents that are required by the Investigating Officer. When no grounds are made for cancellation of bail, he prays for dismissal of the petition. 8. In view of the rival contentions .....

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..... t could be made liable to make payment by passing an assessment order. 10. Admittedly, the respondent was apprehended, subjected to interrogation, later he was enlarged on bail subject to conditions. Initially, while filing the petition, it is not the contention of the petitioner that the respondent has violated any of the conditions imposed on him, but later additional grounds were pleaded to contend that there is violation of conditions. Simply because the respondent has not produced the documents that are called for by the Investigating Officer, it will not amount to violation of any of the conditions imposed while granting bail. If the petitioner is of the opinion that certain documents are withheld by the respondent deliberately or it .....

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