2019 (4) TMI 1566

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....ent (s) : MR PY DIVYESHVAR (2482) ORAL ORDER 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the offence registered as F.No.V/12-11/AE/JAB/2018-19 of Commissioner of Central Goods & Service Tax, Bhavnagar for offence under Section 132(1)(b) of the CGST Act, 2017. 2. Learned Advocate appearing on behalf of t....

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.... Court has also considered the aspects that; (i) the applicant is in jail since 18.1.2019; (ii) the allegation against the applicant is that he has committed the offence punishable under Section 132(1)(b) of the CGST Act and he has wrongly availed input tax credit and also passed on to the concerned buyer; (iii) however, for the alleged transaction, it is always open for the respondent-department ....

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....owed. The applicant is ordered to be released on regular bail in connection with the offence registered as F.No.V/12-11/AE/JAB/2018-19 of Commissioner of Central Goods & Service Tax, Bhavnagar on executing a personal bond of Rs. 10,000/- (Rupees Ten Thousand only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that he shall; [a] not....