2021 (10) TMI 1364

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....#39;BLE MR. JUSTICE PANKAJ BHANDARI For the Petitioner : Mr. Sarvesh Jain For the U.O.I. : Mr. Siddharth Ranka ORDER 1. Petitioner has filed this third bail application under Section 439 of Cr.P.C. 2. Complaint File No.IV(06)157/AE/JPR/2020 registered at CGST and Central Excise Commissionerate, Jaipur for offence under Section 132(1)(b) & (c) of the CGST Act, 2017 R/w Section 132(1)(i) and Su....

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....stigate or inquire about the transactions, once the CGST has initiated action and has filed charge-sheet. It is contended that certified copy of internal note-sheet cannot be taken note of by the Court. 5. Counsel for the Union of India has also placed the letter written by the Principal Commissioner CGST to the Commissioner of Commercial Taxes, wherein the details of the total input tax credit f....