2023 (1) TMI 539

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.... General, Haryana ORDER ASHOK KUMAR VERMA, J. (ORAL) Custody certificate dated 06.01.2023 filed in Court today is taken on record. The petitioner has filed the present petition under Section 439 of the Code of Criminal Procedure, 1973 for grant of regular bail in case FIR No. 0761 dated 25.10.2020 registered under Sections 420, 467, 468, 471 and 120-B IPC at Police Station Sadar, Hisar....

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....to December, 2018 and claimed ITC worth Rs.1,34,12,292/-. The tax-payer found involved in evasion of tax by wrongly utilization of input Tax Credit for disposal of out tax liabilities without actual payment of tax, resulting into loss of huge revenue to the State exchequer. On the basis of said complaint, present FIR was registered against Smt. Chotki Devi, proprietor of the said firm. A 'Spec....

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....from M/s S.K. Enterprises, through RTGS against the invoices including tax. No offence is made out against the petitioner under the GST Act. On receipt of notice from the Excise and Tax Department, the petitioner had already deposited an amount of Rs.9,99,480/- as tax under the GST Act, vide intimation dated 14/18.10.2022 (Annexure P-5). There is no provision under the GST Act that the offence is ....

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.... and obtained bogus GST bills. However, learned State counsel has fairly conceded the fact that the petitioner had already deposited the tax amount of Rs.9,99,480/- under the GST Act vide intimation dated 14/18.10.2022 (Annexure P-5). I have heard learned counsel for the parties and gone through the record. Keeping in view the facts and circumstances of the case, custody period of the petiti....