TaxTMI 
TaxTMI 
2022 (3) TMI 546
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....h), (L) read with Section (5) of CGST Act, 2017. Briefly stated the facts of the case are that the petitioner has been arrested in the aforesaid matter on 19.11.2021 by Intelligence Officer, Office of the Principal Commissioner, ADG, Directorate General of GST Intelligence, Jaipur Zonal Unit, Jaipur in exercise of powers under Section 69 of the CGST Act, 2017. The petitioner has been sent to judicial custody vide order dated 20.11.2021 under the order passed by the learned Chief Metropolitan Magistrate, (Economic Offences), Jaipur. Since his regular bail application filed under Section 439 CrPC has been dismissed by the learned Addl. Sessions Judge No.9, Jaipur, he preferred this bail application before this court. Mr.S.S.Hora, learne....
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....ill date and the petitioner has paid Rs. 4,01,33,326.28 on the purchase @ 18% to the supplier as per rules. It is submitted that the department's contention regarding entities being fake is not sustainable as the same has been made in accordance with the rules. It is submitted that the department has distorted the facts based on false and fabricated grounds because all the suppliers are duly registered under GST Act and GST number had been issued by the GST Department after verifying all the KYC and other necessary documents required as per GST Act for registration. Arguing further, learned counsel submits that the matter pertains to Economic Offences, serious questions regarding the truthfulness/genuineness of the allegations have b....
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....ion that if the accused will be released on bail, he would hamper the prosecution evidence or would flee from justice or would not be readily available for the trial or otherwise hamper the course of smooth trial. Neither any apprehension has been shown by the counsel for the respondent nor any material has been made available from which an inference can be drawn regarding the aforesaid apprehension. The seriousness of the allegations or the availability of the material in respect thereof are not the only considerations for declining the bail. The case in which the petitioner is seeking bail is exclusively triable by the court of Magistrate. The case pertains to economic offence. The duped amount or tax evasion is fixed and calculated. The ....
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....erson upon him and his criminal antecedents besides the other. It is only after considering the submissions on point of sentence, the trial Judge would then pass an order to sentence the accused suitably. The provisions of Section 360 and 361 of the CrPC as well as provisions contained in Secs. 3 & 4 of the Probation of Offenders Act could also be taken resort of by convicting Judge. At this primary stage, it cannot be assumed that the petitioner would surely be convicted and would be sentenced for the maximum period of sentence provided by the law since the same would be pre-mature. It is well settled that the pre-conviction detention is not warranted by law. The petitioner is behind the bars in this matter since 19.11.2021. It is also wel....