2021 (5) TMI 701

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....rough 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 contended by counsel for the petitioner that petiti....

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....m 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 opposed the bail application. It is contended tha....