2020 (12) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Shah, Mr Pranav Trivedi, Addl. Public Prosecutor ORAL ORDER RULE. Mr. Pranav Trivedi, learned Additional Public Prosecutor, waives service of notice of rule on behalf of the respondent State. 1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o rate / exempted supplies and has, thereby, evaded huge amount of GST by wrongfully invoking the benefit of Notification No.2/2017, which could not have been availed of in view of Notification No.1/2017-CT dated 28.06.2017, as amended by Notification No.27/2017-CT dated 22.09.2017. 2.1 It is contended on behalf of the applicant that the applicant had pointed out to the Department that the name....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent application may be allowed and the applicant herein may be released on regular bail. 3. Mr. Ankit Shah, learned standing counsel appearing for the respondent Department, submitted that the applicant had registered his trademark, which came out during the inspection at the Trademark Registry and since it was found to be a deliberate act of evasion of tax, the applicant was arrested. It was, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ercised in favour of the applicant. 5. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (Prev.), Central GST & C. Excise, Vadodara-II in File No. GEXCOM/AE/INV/GST/559/2020 on executing a personal bond of Rs. 15,000/- (Rupees Fifteen Thousand only) with o....