2021 (2) TMI 294

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....nder Section 132(1)(a) of Central Goods and Services Tax Act, 2017. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. Learned APP appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. 4. Learned Additional Solicitor General Mr. Devang Vyas appearing for the respondent No.2 states that the applicant is the defacto owner of the company and the brother is only camouflage. It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity....

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.... VI. Submission of learned advocate for the applicant that the applicant was first summoned for investigation in the month of November and thereafter, again in December. On both the occasions, the applicant was interrogated for consecutive two days and applicant has therefore, co-operated with the investigation. VII. Considering the fact that the maximum sentence of five years and that the investigation qua the applicant is virtually over. VIII. Submission of learned advocate for the applicant that the Apex Court, in case of his brother Ratankumar Makhija who is the proprietor of the firm, while issuing notice vide order dated 01.02.2021 has ordered no coercive steps be taken against him. IX. Considering the age....