2021 (4) TMI 1222

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....g CCST/STO/FSU11/ SANJAY PATEL/2020-21/ 22 dated 14.12.2020 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 2017 (the Act). 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated solely on the basis of the statement of co-accused, which is not evidence in the eyes of law. It is submitted that the investigating agency not being police officer and not falling within the ambit of sections 25 and 26 of the Indian Evidence Act have abused the power and authority to obtain inculpatory statement of the applicant under duress and coercion. It is submitted that the applicant is arrested in connection with the alleged demand by the GST authorities without d....

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....esent offence is triable by the Magistrate and considering the burden of work and pending cases in trial court the applicant may be released on bail as the applicant is in jail since 14.12.2020. It is also submitted by the learned Advocate on instructions of the applicant, that the applicant is ready and willing to deposit a reasonable amount as suggested by this Court.   4. Learned Additional Public Prosecutor appearing on behalf of the respondent-State has opposed grant of regular bail considering the nature and gravity of the offence. It is submitted that the present applicant is one of the kingpin and mastermind of the whole racket involving 13 fictitious firms leading to evasion of tax to the tune of Rs. 6.31 cores.   5....

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....t is ordered to be released on regular bail in connection with the Arrest Memorandum being CCST/STO/FSU11/SANJAY PATEL/202021/ 22 dated 14.12.2020 and further the applicant shall also file an undertaking to deposit the remaining amount of Rs. 13,00,000/within the period of 08 (eight) weeks. It is clarified that if the aforesaid order of the Court is not complied with, the bail granted to the applicant shall automatically stands cancelled. It is also clarified that the aforesaid conditions will be without prejudice to the right and contentions of the present applicant before the appropriate authority. Further, the applicant is released on bail on executing a personal bond of Rs. 10,000/(Rupees Ten Thousand Only) with one local surety of the ....