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2023 (3) TMI 57
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.... Sandeep Kumar, Advocate,. For the Respondent-CBIC ; Mr. Sourabh Goel, Sr. Standing Counsel. JASGURPREET SINGH PURI, J. (Oral) The present is a second petition filed under Section 439 of the Code of Criminal Procedure for grant of regular bail to the petitioner in complaint No.COMA/15650/2021 dated 29.11.2021, titled as Superintendent (Anti Evasion) Central Goods & Services Tax Versus Gur....
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....ns against the petitioner are pertaining to about Rs. 2, 67,00,000/- and even otherwise also it is less than Rs. 5 crores qua the petitioner and therefore it would be a bailable offence even as per Section 132 of GST Act. He submitted that be that as it may, the petitioner has already faced incarceration for more than 1 year and 4 months and the maxmium sentence otherwise even if it is more than R....
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....decided at the time of trial. Under Section 132 of the GST Act even if the amount is more than Rs. 5 crores, the maximum sentence is five years as per the learned counsel for the parties. The petitioner has already faced incarceration for more than 1 year and 4 months. The complaint is still at the summoning stage. The other two accused have already been extended the benefit of bail. During the co....