2021 (10) TMI 752

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....petitioner/applicant submitted that the applicant is one of the directors of M/s Jetibai Grandsons Pvt. Ltd. The applicant's company was initially engaged in supply of services and later on the applicant got engaged in manufacturing and supply of solar inverters, solar power generating unit etc. It is submitted that in April, 2021, the applicant stopped the manufacturing activity due to Covid-19 pandemic and informed the department regarding the same and amended certificate issued. 3. Learned counsel appearing on behalf of applicant submitted that since registration with GST department has been complied with all the procedures and norms as prescribed. 4. Learned counsel appearing on behalf of applicant submitted that on 21.07.2021, summon....

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.... have been relied by the learned counsel appearing on behalf of the petitioner in support of his argument. 10. Learned counsel appearing on behalf of applicant submitted that the offence under GST are compoundable as per the provisions of Section 138 of CGST Act, 2017 which shows that the offences are not serious in nature and he has relied on the judgment passed by this Court in the case of "Sitaram Aggarwal vs. Customs", 2005 79 DRJ 554. 11. In view of the above facts and circumstances, learned counsel appearing on behalf of applicant also controverse that since the applicant undertakes to appear before the concerned authority and participate in investigation, be granted anticipatory bail. 12. Per contra, learned counsel appearing on b....