TaxTMI 
TaxTMI 
2023 (3) TMI 272
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....ds & Services Tax Act, 2017 added later on, registered at Police Station Sector 20, Panchkula. It has been submitted by learned senior counsel for the petitioner that the petitioner is in custody for the last one year and investigation of the case has been completed and thereafter the challan has been presented before the competent Court but charges have not been framed till date. Learned senior counsel for the petitioner submitted that the present is the second bail petition filed by the petitioner and his earlier bail petition in CRM-M-23068 of 2022 was dismissed as withdrawn at that stage on 24.08.2022. Learned senior counsel for the petitioner submitted that the present FIR was lodged on the basis of a complaint made by the Exc....
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....in the present case are with regard to the amount which is stated to be Rs.2,68,74,696/- and even if the allegations are presumingly taken to be true pertaining to the aforesaid amount even then the offence under Section 132 of the Goods & Services Tax Act, 2017 is a bailable offence since the value is less than Rs.5,00,00,000/- and therefore the petitioner was entitled for the grant of bail on that count as well. He submitted that considering the custody of one year of the petitioner, he may be considered for the grant of bail. On the other hand, Ms. Nidhi Garg, learned AAG, Haryana has filed an affidavit of the Assistant Commissioner of Police, Headquarters, Panchkula, which is taken on record and a copy of which has been supplied to l....
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.... stated that the petitioner was doing his business from Plot No.330, Industrial Area, Phase 2, Panchkula and thereafter again the Excise and Taxation Officer mark an enquiry to two Taxation Inspectors to enquire into the matter who visited the site and recorded the statement of one Shri Satish Kumar son of Shri Santilal, partner of firm M/s S.K. Steel Industries, 330, I.A., Phase-2, Panchkula who stated that neither the firm exists in the name and style of M/s Recycle With Us at Plot No.330, I.A., Panchkula nor he has ever rented out his premises to the present petitioner for conducting any business. The aforesaid person also stated that he has never seen any such kind of business activity of this firm in the aforesaid Plot No.330, Indus....
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....s found that the petitioner during 01.07.2017 to 21.06.2019 had made out sale of Rs.33,68,05,709/- having tax of Rs.2,68,74,696/-. The petitioner had reflected the said figures in his return during 2017-2019 and he has taken the benefit of its customers for Rs.2,68,74,696/- and has played foul play. There was no physical movement of any article and in fact the vehicles which are reflected in the E-way bills to make sale/purchase to different firms were not identified and out of the aforesaid identified vehicles some of them two wheelers, three wheelers, school buses, Innova car, Maruti car and other taxi vehicles whereas identified goods are unable to carry goods in tones and therefore the petitioner during 2017-2019 made purchase/sale of g....