2022 (4) TMI 1237

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.... bail in Case DGGI/ARU/Gr.B/ST No. 29 of 2020 under Section 132 (1) (b) C.G.S.T. Act, Police Station- Sikandara, District- Agra, during pendency of trial. It is submitted by learned counsel for applicant that applicant is innocent and falsely implicated in the present case. It is further submitted that it is a case of opposite party no. 1 that M/s. Shree Shyam Ji Traders, Delhi has taken fraudulent inward ITC from M/s. A.D. Print Pack, House No. 3401, Gali No. 75, Block E-II, Molar Band Extn., Badarpur, South Delhi with GSTN 07ABMFA0199D1Z1 and M/s. Radhey Krishna Enterprises, Delhi (GSTN 07BIMP5513P1ZQ), 3451, Gali No. 77, Molarband Ext., Badarpur, Delhi-44. The ITC involvement in respect of latter party is Rs. 4.45 Crores and in respect ....

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....gly and illegally granted authorization/sanction order dated 15.03.2021 in exercise of power under Section 132(6) of the CGST Act, 2017 without applying his mind; till date no proceeding under Section 74 of the CGST Act, 2017 has been initiated by the Department nor any order under Section 83 of the CGST Act, 2017 has been passed for attachment of bank account of M/s. Shree Shyam Ji Traders, Delhi. The applicant is employee of M/s. Shree Shyam Ji Traders, Delhi. Lastly, it is contended that the offence is triable by Magistrate and maximum sentence of imprisonment is three years. The applicant is in jail since 16th January, 2021 (more than 7 months) having no criminal history to his credit as stated in paragraph no. 17 to the affidavit file....