TaxTMI 
TaxTMI 
2022 (10) TMI 618
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....or Standing Counsel along with Sh.Lakshay Kumar Singh, counsel for CGST. At the outset on behalf of accused Vimal Alawadhi has moved an application u/s 438 Cr.P.C. seeking pre-arrest bail. Department of Anti Evasion Central GST Commissionerate, Meerut, UP has opposed the application inter alia on merits as well as on the issue of jurisdiction of this court to entertain the present application. ....
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....es of M/s Best Crop Science Pvt. Ltd. Details of those 12 fake suppliers is mentioned on page 14 of the reply. Ld. Senior counsel for accused/applicant submits while relying upon the judgment of Hon'ble High Court of Delhi in Satish Kumar Sharma vs. Delhi Administration and Ors. MANU/DE/0089/1990 that as per the reply of the Department itself some of the fake suppliers from which fake supply/invo....
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....rt and Court of Session as referred to in the provision is of the respective courts within the territorial jurisdiction of which offence has been committed and in the facts of the present case offence has been committed within the jurisdiction of GST Commissionerate, Meerut, U.P. Having heard the submissions and taking note of the facts only for limited purpose to decide the jurisdiction of this ....
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....have also been referred to. Perusal of those judgments would clearly lay down legal proposition to the effect that relief of anticipatory bail can be applied even in the court where accused is residing or working for gain. In the present case without touching upon merits of the matter which would be decided later, it is evident that registered office of M/s Best Crop Science Pvt. Ltd is in Delhi....