2024 (9) TMI 1534

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....ur (C.G.) for the offence punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(1)(1) of the GST Act. 2. The prosecution case, in brief, is that, the applicant has allegedly formed thirteen bogus firms and evaded payment of tax and thus exposed himself for liability under Sections 132(1)(b), 132(1)(c), 132(1)(1)(1) of The Central Goods and Services Act. 2017. 3. According to Mr. B.P. Sharma, learned counsel for the applicant, merely for the reason a person has allegedly evaded tax, cannot be held liable under Sections 132(1)(b), 132(1)(c), 132(1) (1) (1) of the Central Goods and Services Act, 2017. Since in the present case charge sheet has been filed and now charge has to be framed and witness has to be examined, thus prima facie it ....

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....such, there is no question of influencing any witness. The applicant is in jail since 03.04.2024 and conclusion of the trial would take some time. Hence, he prays that the applicant may be enlarged on bail. 5. Counsel for the applicant states that in the present case, the investigation has been completed and the charge-sheet/complaint has been filed. Counsel for the applicant further states that maximum punishment for the offence in question is 05 years imprisonment and the applicant has been in jail since 03.04.2024. In support of this contention, he placed reliance on the judgment dated 26.07.2024 passed by the learned Apex Court in Special Leave to Appeal (Crl.) No (s).8740/2024. 6. On the other hand, learned counsel for the Union of I....