2021 (11) TMI 644

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....pplicant. Mr. R.M. Pethe, APP, for State. Mr. J.B. Mishra with Mr. Ashutosh Mishra, Advocates for Respondent no.1.   PC : 1. The applicant is apprehending arrest in File No. V/CGST/MS/AE/Gr-01/Shreeji Jewellers/1011/2020-21 for offence under Section 132 of Central Goods and Services Tax Act, 2017 ('The Act' for short). 2. Brief facts of the case are as under :- (i) The....

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.... were found non existent; (iv) Non existent 12 suppliers proved beyond doubt that the applicant is engaged in availing fraudulent ITC. 3. The applicant preferred application for anticipatory bail before Sessions Court. The said application was rejected on 16th September 2021. 4. Learned advocate for applicant submitted that applicant has been falsely implicated. The statement of app....

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....nuine and goods were duly received. The provisions of Section 132 of the Act indicate that each transaction offending any of the provisions would be an offence under CGST Act. Investigation is being conducted with pre-meditated mind set of incriminating the applicant. Learned counsel for applicant relied upon decision in the case of Prasad Purshottam Mantri Vs. Union of India (2019{29}G.S.T.L.647 ....