2019 (1) TMI 550

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....s. Vandana Mittal, Mr. Sumit Saurav and Mr. Ravi Rai, Advocates.   Respondent Through Mr. Harpreet Singh, Senior Standing Counsel with Mr. Suresh Chaudhary and Ms. Suhani Mathur, Advocates O R D E R BAIL APPL. No. 3086/2018 & CRL.M.(BAIL) No. 2003/2018 Pursuant to the last order dated 24.12.2018, the respondent has presented before the Court counter-affidavit dated 28.12.2018, exp....

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....il in the first application and the second application are discordant; the offence alleged against the petitioner is of tax evasion. The petitioner also says that under Section 132(4) and (5) of the Central Goods and Services Tax Act 2017 mere evasion of tax is a non-cognizable and bailable offence; (iii) that the sole ground for cancellation of the petitioner's bail is the impression given to ....

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.... been recorded inter alia of one Sh. Deepak Taneja and Sh. Ravinder Tyagi, both of whom have stated, giving specifics, that the petitioner has threatened them since they were made dummy directors by the petitioner in certain companies which were used to generate fake tax invoices in order to fraudulently pass on input tax credit, without actually supplying material. In response, learned counsel fo....

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....ence is punishable with imprisonment for a term which may extend to 5 years and with fine. 6. In any case, it is evident that the order cancelling the petitioner's bail does not proceed on the basis of the quantum of tax evasion involved but on the basis that the petitioner has attempted to intimidate witnesses whom he had made dummy directors/proprietors in certain companies/firms. 7. In vi....