2021 (4) TMI 831

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...., Mr. A. Choudhury, Adv., Ms. Puja Tripathi, Adv., Ms. M. Palana, Adv. For the Opposite Party : Mr. K. K. Maiti, Adv. ORDER This is an application under section 439 of the Code of Criminal Procedure filed by the petitioner praying for bail. The petitioner is one of the directors under the name and style of M/s M.L.U Metaliks Pvt. Ltd. He is also the proprietor of M/s M.L Udyog. Both th....

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....sonment for a term of five years. Therefore, the petitioner ought to have been served a notice under Section 41A of the Code of Criminal Procedure following the decision of the Hon'ble Supreme Court in Arnesh Kumar vs. State of Bihar. In the instant case the petitioner was served with summons to witness during Covid period he could not attend. On the date when he attended the office of the pros....

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....ion (9) provides that the proper officer shall determine the amount of tax, interest and penalty due from such person. Section 70 of the said Act deals with the power to summon persons to give evidence and produce document when the petitioner was served with summons to give evidence the appropriate officer had no intention to arrest the petitioner. In the present case, determination of GST payable....

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....ing due towards GST Payment. Relying on the decision of the Hon'ble Supreme Court in C.Pradeep (supra) and in view of the fact that final assessment has not been made under Section 74 of the said Act, the petitioner is entitled to be released on bail of Rs. 5 lakhs with 5 sureties of Rs. 1 lakh each with further condition that within 15 days from the date of his release on bail, the petitioner ....