2022 (9) TMI 555

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....dabad, for the offences punishable under Sections 132(1)(A), 132(1)(B) and 132(1)(C) of the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as 'the GST Act'.) and Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act'), ready with Section 21 and 120B of the IPC. 2. The applicant arrested on 23.03.2022 and was produced before the learned Metropolitan Magistrate on the same day, and since then he is in judicial custody. His bail application filed before the City Sessions Court, Ahmedabad came to be rejected vide order dated 15.07.2022. Respondent authority filed complaint before the Court concerned as contemplated under the Act. Feeling aggrieved by the same, the applicant preferred present appli....

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.... 6. In such circumstances, it is alleged that the applicant in connivance with the co-accused have planned, arranged and executed the whole scam for monetary benefits and caused huge financial loss to the public exchequer. 7. Mr. N.D.Nanavaty, learned Senior Counsel urged that the allegations leveled against the applicant are false and frivolous and he has not at all availed and utilized the ITC as being alleged fraudulently. It is in this context, he submitted that the arrest of the applicant is being made against the guidelines issued by the finance department and considering the scheme and object of the Act, prosecution should normally be launched only after adjudication is completed. On factual aspect, it is urged that the applicant ....

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....ed the rival contention of respective parties and having regard to the material on record, it appears that, the applicant is working for and on behalf of the principal accused Mr. A.A.Shah and was charging commission amount. In such circumstances, when principal accused Mr. A.A.Shah granted bail by this court, subject to deposition of Rs.2 crore, the present application also deserves consideration. The department failed to point out the facts that the further custody of the applicant is necessary. The entire case is based on documentary evidence and same are in the custody of the department. After filing the complaint before the learned Metropolitan Magistrate Court, there is no chances to conclude the trial in a reasonable time. In such ci....

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....nds only), with one surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions that he shall: No. Conditions (a) not take undue advantage of liberty or misuse liberty; (b) not act in a manner injuries to the interest of the prosecution; (c) surrender passport, if any, to the lower court within a week; (d) not leave India without prior permission of the Sessions Judge concerned; (e) furnish latest address of residence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the trial Court; (f) The applicant shall deposit Rs.10 lacs before the Office of....