TaxTMI 
TaxTMI 
2019 (11) TMI 879
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....32(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Service Tax Act, 2017, the petitioners have moved this Court for grant of privileges of anticipatory bail. Heard learned counsel appearing for the petitioners and learned A.P.P appearing for the State. Learned counsel appearing for the petitioners submits that the allegation against the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh is that she being the proprietor of Renu Raj Enterprises, Bokaro claimed to be situated at the address Flat No.12, Saraswati Nagar, Puruliya Road, Chas, Bokaro and claimed to transact business from there though in fact, she did not transact any business and she without any sell or purchase availed input tax credit on the basis of f....
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....Act, 2017 against the petitioners; pursuant to the inspection carried out by officials of the State Tax Department. Learned counsel for the petitioners relies upon the Order of this Court in the case of Mahaveer Prasad @ Mahaveer Pd. Versus The State of Jharkhand and Another dated 17.08.2019 passed in A.B.A. No.4782 of 2018 in which this Court relied upon the judgment of Hon'ble Madras High Court dated 04.04.2019 passed in Writ Petition No.5501 of 2019 & WMP No.6251 of 2019 in the case of M/s. Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST and Central Excise & Others wherein the Hon'ble Madras High Court has held as under:- "In the present case, the Department does not dispute that action was intended or envisaged in th....
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....ods and Services Tax Act. The learned counsel for the petitioner also drew attention of this Court to paragraph no.35 of Judgment of M/s. Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST and Central Excise & Others (Supra) wherein the decision of the Hon'ble Supreme Court of India in C.A. No. 8081 of 2018 & C.A. No. 8082 of 2018 dated 23.01.2019 has been quoted wherein the Hon'ble Supreme Court of India while considering the provisions of Finance Act, 1994 which are similar to the provision of section 69,73 and 74 of the Jharkhand Goods and Services Tax Act, 2017 observed as under:- "Heard learned counsel for the parties at length. The issue is as to whether the power of arrest under Section 91 of the Finance Act....
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....r the State opposes the prayer for anticipatory bail. Considering the submissions of learned counsels and the facts and circumstances stated above, I am inclined to grant privileges of anticipatory bail to the petitioners. Accordingly, the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh is directed to surrender in the Court of learned Chief Judicial Magistrate, Bokaro within four weeks from today and in the event of her arrest or surrendering, she will be enlarged on bail provisionally for a period of one month from the date of her surrender on showing proof of reversing input tax credit of Rs. 50,00,000/- with the Goods and Service Tax Department after the date of this order and on furnishing bail bond of Rs. 25,000/- (Twent....
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.... of her surrender in the learned court below, the provisional bail granted to the her shall be confirmed by the trial court till disposal of the case. It is made clear that in case of failure of the petitioner of A.B.A. No.6521 of 2018 namely Smt. Renu Singh to reverse any of the installments of input tax credit as mentioned above, the provisional bail granted to her shall stand cancelled and the trial court will take appropriate steps for her apprehension for facing the trial. So far as petitioner of A.B.A. No.4745 of 2018 namely Nikit Mittal is concerned, the petitioner of A.B.A. No.4745 of 2018 namely Nikit Mittal is directed to surrender in the Court of learned Chief Judicial Magistrate, Bokaro within one month from today and in t....