2023 (3) TMI 682

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....artha Dave, Sr. Adv. Mr. Neeraj 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 anticip....

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.... be put to terms by directing him to deposit 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 sai....

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....s been reaffirmed by this court in another similar case, Criminal Appeal No. 523/2023, Anatbhai Ashokbhai Shah Vs. State of Gujrat & Ors. vide judgment and order dated 17^th 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....