2022 (5) TMI 67

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....1 st Floor, Bahumali Bhawan, Bhavnagar and File No.ACCT-UNIT-9/HEUGO METAL/SUMMONS/2021-22 registered with the Office of Assistant Commissioner of State Tax, Unit-9, Division (1), Anmedabad; for the alleged offence punishable under Section 132(1)(b)(c)(f)(K)(I) of the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 read with Sections 463 and 120(B) of the Indian Penal Code, 1860. 2. Brief facts are that respondent No.2 has filed Criminal Complaint No.6846 of 2019 was registered before the Court of Additional Judicial Magistrate, First Class, Bhavnagar on 16.10.2019; for the alleged offence punishable under Section 132 (1) (b) (c) (f)(k) (l) of the Gujarat Goods and Services Tax Act, 2017 and the ....

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.....2020, the Division bench of this Court has set aside the decision of the respondent-Department and has quashed the order dated 25.02.2020 by which the registration of his company M/s.Heugo Metal was cancelled. It is submitted that thereafter, the applicant filed Special Civil Application No.5410 of 2020 before this Court against the attachment of bank accounts, etc and vide order dated 16.01.2022, the writ petition, was disposed of since the validity of the attachment order had expired. 3.2 Learned advocate for the applicant has further submitted that the applicant is ready and willing to cooperate with the investigation and looking to the aforesaid facts and maximum punishment of five years provided in the Act, custodial interrogation ....

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.... the parties and perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, at this stage, I am inclined to grant bail to the applicant. 6. The details of the tax evasion of the respective accused arraigned in the complaint, reveal that the total tax evasion of the applicant's Company Heugo Metal is shown as Rs.4,51,05,130/- which is less than 5 crores. It is further revealed that the tax liability of other company being Dattatrey Corporation, concerning the accused No.3, is also added and the total tax evasion of both the companies, is shown as Rs.7,55,76,378/-., i.e. above 5 crores.....

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....r and File No.ACCT-UNIT-9/HEUGO METAL/SUMMONS/2021-22 registered with the Office of Assistant Commissioner of State Tax, Unit-9, Division (1), Anmedabad, on his executing a personal bond of Rs.10,000/- (Rupees Ten Thousand Only) with one surety of like amount on the following conditions that he : (a) shall cooperate with the investigation and make himself available for interrogation whenever required; (b) shall remain present at the concerned Police Station on 05.05.2022 between 11.00 a.m. and 2.00 p.m.; (c) shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the court or to any police officer....