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GST - Highlights / Catch Notes

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Right of bail under Section 167(2) Cr.P.C - offence u/s ...


Court Dismisses Bail Request; Section 167(2) Cr.P.C Not Applicable for CGST Act Offenses Filed After Statutory Period.

June 5, 2021

Case Laws     GST     DSC

Right of bail under Section 167(2) Cr.P.C - offence u/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017 - The statutory period as provided under Section 167(2) Cr.P.C i.e. 60 days had expired on 11.01.2021. The complaint/final report in this case were submitted before this court on 11.01.2021 itself. The application in hand has moved on 13.01.2021 i.e. 2 days after filing of the complaint/final report in the matter. - the contentions raised on behalf of the applicant are not covered under the provisions of 167(2) Cr.P.C. Consequently, the application is hereby dismissed. - DSC

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