2019 (11) TMI 37

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....ngh Bajwa For Respondent: Mr. Siddharth Ranka ORDER 1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Case No. iv(6)118/AE/JPR/2019/PART-1 relating to offence under Section 132(1)(e) of Central Goods & Service Tax Act, 2017 regarding which bail application has been rejected by Sessions Judge, Jaipur Metropolitan, Jaipur. 3. It is contended by counsel for ....

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....ati Industries have obtained a stay on their arrest by the Hon'ble Apex Court. Petitioner had appeared four times before the Departmental Authorities and had co-operated with the investigation. Petitioner is in custody from 28.08.2019. 7. Counsel for the petitioner has placed reliance on "C. Pradeep vs. The Commissioner of GST & Central Excise Selam & Anr." (Special Leave to Appeal Criminal No.....

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.... Rs. 23 Crore was claimed and a refund of Rs. 18 Crore was granted. Seven entities from whom firm claimed to have purchased material, were not in existence and Input Tax to the tune of Rs. 7.12 Crore was wrongly claimed. 10. It is further contended that petitioner is not merely a Manager but he is also having 40% share in the profit of the firm and his capacity is that of a partner. 11. It i....

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....rma vs. Union of India" (S.B. Criminal Misc. Bail Application No.1238/2019) decided on 25.02.2019, "Smt. Himani Munjal vs. Union of India" (S.B. Criminal Misc. Bail No.10350/2018) decided on 10.09.2018 & "Sandeep Goyal & Anr. vs. Union of India" (S.B. Criminal Misc. Bail Application No.1405/2019) decided on 27.02.2019, wherein bail applications were rejected. 13. I have considered the contentio....