2020 (2) TMI 516

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....Court) having Case No. J/C (ADM.)/ Alwar, 2018-19/379 for offence under Section 132(1)(a) read with Section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services [Tax] Act, 2017 (RGST). 3.  It is contended by counsel for the petitioner that petitioner imported goods worth Rs. 108 crores in the year 2018. The first import was on 24-5-2018. Goods were exempted from tax subject to the condition that the products made from the goods were to be exported within a period of eighteen months. It is contended that the period of eighteen months have not expired till date. It is also contended that on special reasons being shown the period of export was extended by a period of six months and after period of six months to be extended on spe....

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....itioner is attached by the Department and Bankruptcy proceedings have been initiated and Resolution Professional has been nominated and he has taken over the charge of the factory. It is also contended that where tax evaded is less than Rs. 5 crores the offence is bailable. It is also contended that petitioner was a Director in the Company and the other Co-Directors-father and wife of petitioner have not been charge-sheeted by the Department. 6.  Counsel for the petitioner has placed reliance on "M/s. Jayachandran Alloys (P) Ltd. v. Commissioner of GST, Writ Petition No. 5501/2019, decided by Madras High Court on 4-4-2019 [2019 (25) G.S.T.L. 321 (Mad.)]." 7.  Reliance has also been placed on "Gaurav Kumar Aanchaliya v. Union....

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....with the charge-sheet, it is revealed that the total Inward supply was to the tune of Rs. 133 crores which included the import of Rs. 108 crores made by the petitioner. The total Outward supply was to the tune of Rs. 32 crores. Since the total Outward supply other than the goods imported by the petitioner is concerned is only to the tune of Rs. 25 crore. Tax on the import would become payable only after the expiry of 18 months. Tax on the remaining amount is fall below Rs. 5 crore. Deposit of Rs. 2.5 crore is already lying with the Authorities. 12.  In the charge-sheet itself, the report of fire made to the police and the fire brigade is also available which goes to show that fire took place in the factory premises of the petitioner....