2023 (1) TMI 1250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Senior Counsel for the petitioner submits that he has falsely been implicated in this case wherein, the amount of tax evaded is based on false calculation. He submits that the petitioner is in custody since 21.07.2022, charge sheet has been filed way back on 16.09.2022, the maximum sentence which can be awarded is five years, the offence is compoundable and prays for his release on bail. He, therefore, in support of his submissions, relied upon judgments of Hon'ble Supreme Court of India dated 05.12.2022 passed in Special Leave to Appeal (Crl.) No. 10319/2022: Ratnambar Kaushik vers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erein 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, that an allegation is made with regard to the transportation of unmanufactured tobacco and it is alleged that such procurement of unmanufactured tobacco is for clandestine manufacture and supply of zarda without payment of leviable duties and taxes. Though it is further contended that in the process of the investigation, the transportation of a larger quantity of unmanufactured tobacco weighing about 35,57,450 kgs. is detected, these are all matters to be established based on the evidence, in the trial. 6. In considering the application for bail, it ....