2023 (3) TMI 682

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....j Chaudhari, Adv. Mr. Mohit D. Ram, AOR Ms. Monisha Handa, Adv. Mr. Rajul Shrivastav, Adv. Mr. Anubhav Sharma, Adv. For Respondent(s) Mr. N Venkataraman, A.S.G. Mr. Atul Sharma, AOR Ms. Rachna Gandhi, Adv. ORDER Leave granted. This appeal arises out of judgment and order dated 22.09.2022 passed by High Court of Uttarakhand at Nainital rejecting the anticipatory bail of the appellant in connect....

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....it at least half of the revenue loss of Rs. 14.68 Crores to the state exchequer, by providing fake invoices to multiple forms which has been unearthed during investigation. Learned counsel appearing for the appellant in reply submitted that there is no final assessment made under GST Act and unless such determination is made, the appellant cannot be said to be under a legal liability to make any ....

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....ase, Criminal Appeal No. 523/2023, Anatbhai Ashokbhai Shah Vs. State of Gujrat & Ors. vide judgment and order dated 17th February, 2023. Facts of the present case being identical to the facts of the aforesaid two Criminal appeals, we see no reason to deviate from the view taken in the aforesaid two cases. Following the reasons given in the said judgment and orders, we are of the considered opini....