2021 (8) TMI 1136

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....ition for his on bail. The offences alleged against him are punishable under Sections 132(1)(b) and 132(1)(1) of the Central Goods and Services Tax Act, 2017. 3. Heard the learned counsel for the Petitioner and learned Standing counsel appearing for the opposite party-G.S.T. 4. As it appears, on a complaint that the Petitioner, who happens to be the Director and Authorized Signatory of M/s. Shri Ganapati Ores & Ispat Pvt. Ltd. And M/s. Kshipra Consumer Marketing Pvt. Ltd. which are trading Companies having G.S.T. registration, is involved in issuance of fake invoices indicating the sales of goods/raw materials used to different manufacturing units of Steel and Aluminium which are located in different locations of Odisha as well as out....

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....he punishment of death has been specified as one of the punishments under that law), undergone detention for a period extending up to one-half of the maximum period of imprisonment specified for that offence under that law, he shall be released by the Court on his personal bond with or without sureties. However, the first proviso of that section speaks that the Court hearing the Public Prosecutor and for reasons to be recorded by it in writing, order the continued detention of such person for a period longer than one-half of the said period or release him on bail instead of the personal bond with or without sureties. Furthermore, second proviso to that section speaks that no such person shall in any case be detained during the period of inv....