2022 (8) TMI 390

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....kash Sharma heard. Record perused. It is argued on behalf of applicant/accused that the applicant is not guilty of any offence under CGST Act. That the applicant has presented himself before the investigating agency every single time he was summoned and his statement was recorded more than two times. That during the course of search also the applicant/accused has assisted the investigating agency. It is stated that there is apprehension of arrest. That the powers to arrest be exercised in just, fair and reasonable manner, bonafidely and in good faith and in the present case there is no reason to take coercive steps. It is stated that the evidence in the present matter is principally documentary in nature and all required information is a....

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....t deposited the amount in terms of order dated 19.04.2022, by which interim protection was granted to the applicant/accused. It is prayed that looking at the gravity of offence and amount of cheating involved in the present case, bail application may kindly be dismissed. I have considered the submissions made by Ld. Counsel for the complainant/department as well as Ld.counsel for the applicant/accused. In the present case there are allegations that the Page no.2 of total 4 applicant/accused is managing three firms i.e. M/s Shreya Impex, M/s Akshita Enterprises and M/s Modern Metal Industries. During investigation Smt.Babli Sharma, Proprietor of M/s Akshita Enterprises made the statement in the Office of Commissioner, GST that she h....