TaxTMI 
TaxTMI 
2021 (5) TMI 171
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....that day itself to applicant to join proceedings at 05:50 p.m. That in the garb of recording voluntary statement, applicant was forcibly kept at the office of department till next day. That arrest of accused was made in an arbitrary manner and arrest memo as well as remand application bear witness to that. It is argued that it is clear from arrest memo that applicant has committed offence under Clause (a) or (b) or (c) or (d) of Section 132 (1) of CGST Act. That in remand application, heading mention to have committed offence u/s. 132(1) (a) whereas, body of application mentions commission of offence u/s. Clause (b) and Clause (c) of Sec. 132(1) of said Act. It clearly shows that the department itself is neither sure nor justified in making....
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....ged offences is upto five years. Further, reliance has been placed on following judgments : 1. Make My Trip v. Union of India, 2016 (44) STR 481 (Del.) 2. Akhil Krishnan Maggu & Anr. vs. Deputy Director, DGGI & Ors., 2019 SCC OnLine P&H 5416, 3. Collector of Malabar vs. Ebrahim, AIR 1954 SC 119 4. Vimal Yashwantgiri Goswami vs. State of Gujarat, 2019-TIOL-1746-HC-AHMGST 5. Cleartrip Pvt. Ltd. Mumbai &Ors. vs. The Union of India, 2016-TIOL-863-HCMUM-ST 6. Jayachandran Alloys (P) Ltd. vs. Superintendent of GST 7. Central Excise and Ors., 2019 SCC OnLine Mad 31224 8. Siddharam Satlingappa Mhetre v. State of Maharashtra, (2011) 1 SCC 694 9. Bindal Smelting Pvt Ltd ....
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....n also be basis of conviction. It is also argued that Sh. Abhishek Kumar, Accountant in the violating firm had disclosed about commission of offence. It is argued that in the present matter fake transactions have been carried out and in the said fake transactions, fake invoices of his firm and fake invoices of other firms without accompanying the goods were used. After that payment is made through RTGS/through cheques and same is received back in cash from the firm, which issued fake invoice. Similarly, payment is received through cheques/RTGS and cash is being given to the said firm. That accused Naveen Bansal had stated that he looked after the work of firm detailed in the reply. That Vikas Bansal is younger to him and on paper, he is the....
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....ct, 2000 is pending adjudication before Hon'ble Supreme Court of India". Reliance has been placed on the judgments : 1. K.I. Pavunny v. Asstt. Collector, Central Excise - 1997 (90) ELT 241 (S.C.) 2. Toofan Singh Vs. State of Tamilnadu - Crl. Appeal No.152/2013 3. Sapna Jain & Ors. -SLP (Cri) 4322-4324/2019 4. Vimal Yashwant Giri Goswami Vs. State of Gujarat - R/Special Civil Application No.13679/2019 5. Rajasthan High Court in Rajesh Goel Vs. Union of India-S.B. Criminal Misc. Bail Application No. 726/2011-decided on 27.01.2011 6. Ashish Jain Versus Union of India and Others, Writ Petition No. 3804 of 2019 decided on 31.07.2019 7. State of Gujarat vs. Mohanlal Jitamalji Porwal: ....
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....5. Suresh Thimiri vs. The State of Maharashtra: (2016) SCC Online Bom 2602 26. Chhagan Chandrakant Bhujbal vs. Union of India: (2016) SCC Online Bom 9938 3. I have heard both the parties and gone through all the record and written submissions, all of which have been transmitted electronically. While deciding the application of bail, it has been held by Hon'ble Supreme Court of India in the case State of UP vs. Amar Mani Tripathi (2005) 8 SCC 21 : "18. It is well settled that the matters to be considered in an application for bail are (i) whether there is any prima facie or reasonable ground to believe that the accused had committed the offence; (ii) nature and gravity of the charge; (iii) seve....
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....is stage that complaint shall or shall not be filed in the stipulated time. However, still it is to be seen that whether or not there is any requirement of accused for investigation as well as whether or not releasing the accused on bail may hamper the investigation. It has been argued on behalf of respondent department that Vikas Bansal, brother of accused is not responding to the process issued by the department and is at large. First, in the reply, voluntary statement of applicant/accused had been relied upon, wherein it is mentioned that applicant/accused had admitted that although his brother is shown as owner of the firm but the entire violation was made by him and his brother has nothing to do with this. Besides this, keeping the acc....