2023 (1) TMI 675

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....gistered at learned Special Court Additional Chief Metropolitan Judicial Magistrate (Economic Offence) Jaipur Metropolitan, Jaipur for the offence under Section(s) 132(1) of the Rajasthan Goods and Services Tax Act, 2017 (for brevity "the Act of 2017"). Learned counsel for the petitioner submits that he has falsely been implicated in this case. Inviting attention of this Court towards the contents of para 19 of the reply filed by the respondent to the memo of bail application, learned counsel submits that the entire amount of alleged tax evasion to the tune of Rs.43.93 crores, has already been deposited by the recipient(s). He submits that the petitioner is in custody since 08.11.2022, investigation is complete, charge sheet is going to ....

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....dia & Ors.: Petition for Special Leave to Appeal (Crl.) No.4430/2019, dated 27.05.2019 and 5. State of Gujarat vs. Mohanlal Jitamalji Porwal: AIR 1987 SC 1321. Heard. Considered. Recently, the Hon'ble Supreme Court of India has, in case of Ratnambar Kaushik (supra), held as under:- "5. Though allegations and counter allegations are made, at this stage, it would not be necessary for us to advert to the details of the rival contentions, since the matter in any event is at large before the trial court and any observations on merits herein would prejudice the case of the parties, therein. However, for the limited purpose of answering the prayer for the grant of bail, the contentions are taken note of. It is no doubt true....

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..... Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner. 7. Hence, it is directed that the petitioner be released on bail subject to the conditions to be imposed by the trial Court, which among others, shall also include the condition to direct the petitioner to deposit his passport. Further, such other conditions shall also be imposed by the trial Court to secure the presence of the petitioner to diligently participate in the trial. It is further directed that the petitioner be produced before the trial Court forthwith, to ensure compliance of this order." In present case, the petitioner is in custody since 0....