TaxTMI 
TaxTMI 
2021 (5) TMI 169
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..../FSU­9/SUPRIM PATEL/2020­21/B.1 registered with the Office of Chief Commissioner of State Tax, Gujarat State, Dist. Ahmedabad for the offences punishable under Section 132(1)(a) of the Central Goods and Service Tax Act, 2017 (CGST Act) and Gujarat Goods and Services Tax Act, 2017 (GST Act). 3. The applicant was taken into custody on 04.12.2020 at Unjha and then taken to GST Office at Rajyakar Bhawan, Ashram Road, Ahmedabad and has been shown arrested on 07.12.2020 by the State Tax Officer, Flying Squad Unit­9, Gujarat State, Ahmedabad, in connection with the alleged offence punishable under sections 132(1)(a) of the CGST Act and the CGST Act by exercising powers under section 69 of the CGST Act and the GST Act. It is alleged th....
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....the applicant in the investigation. Learned Public Prosecutor has also invited attention of this court to the investigation papers and has submitted that though various questions were put to the applicant, no satisfactory answers are given. It is submitted that the FSL had also extracted the data from the mobile of the applicant, wherein the names of various fictitious firms have been revealed, however, the applicant has not given any satisfactory answer to the investigating authority with regard to his involvement with the aforesaid firms. Thus, he has submitted that looking to the role of the applicant and the loss of the tax revenue, he may not be released on bail. 5. Heard the learned advocated of the respective parties and also peruse....
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....ctions received by learned advocate Mr.Pandya from the applicant. 7. Under the circumstances, having perused the materials placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, at this stage, this Court is inclined to grant regular bail to the applicant. This Court has considered following aspects; (i) The role attributed to the accused; (ii) The applicant is aged around 30 years; (iii) The applicant is under the judicial custody since 07.12.2020. (iv) Prima facie, it appears that the complicity of the applicant in generating e­way bills for evading the tax by misusing registration number is in ....
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....e Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the Trial Court; (g) deposit an amount of Rs. 10,00,000/­ (Rupees Ten lacs) within a period of 10 (ten) days before the trial Court from the date of receipt of writ of this order. On depositing the aforesaid amount, the applicant shall be released on bail. The applicant shall file an undertaking that the remaining amount of Rs. 30,00,000/­ (Rupees Thirty lacs) shall be deposited within a period of 12 (twelve) weeks. It goes without saying that if the applicant does not abide by the conditions imposed by this Court, the bail will stand automatically cancelled. 10. The Authorities will ....