2021 (5) TMI 701

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....ioner(s) : Mr. Shiv Charan Gupta through V.C. For U.O.I. : Mr. Siddharth Ranka through V.C. Order 1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complaint No. CISNo.463/2021 F.No.DGGI/INT/INTL104/2021-Gr. F-O/o ADG-DGGI-ZU-JAIPUR for offence under Section 132(1)(i) (iv) read with Sub-Section (5) of Central Goods & Service Tax Act, 2017. 3. It is conten....

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....her contended that petitioner is in custody from 23.01.2021. The maximum sentence provided for the offence with which petitioner is charged is six months. It is contended that as per the charge-sheet, petitioner has only received Rs. 75,000/- for filing GST returns and Rs. 5,000/- per firm for the registration. Offence is triable by First Class Magistrate. 5. Counsel for the Union of India has ....