2023 (8) TMI 171

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....19 was filed by the Proper Officer-cum-Excise & Taxation Officer (State Tax), Panipat, resulting in the registration of an FIR. The complaint alleged that one N. Nasarbasha fraudulently registered himself under the CGST/HGST Act, 2017, using the name of M/s Sh. Shyam Enterprises with GSTIN- 06ARWPN8011B1ZS. To investigate the authenticity of the firm, an inquiry agency (Taxation Inspector) was directed by the complainant through an office letter dated 29.5.2019 under Rule 25 of the CGST/HGST Rules, 2017. The inquiry revealed that N. Nasarbasha had submitted false documents, including bank account details and photographs, to obtain the registration. On 13.6.2019, Taxation Inspector Mr. Ravinder Parkash visited the provided address and submit....

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....secution witnesses and only five witnesses have been examined till date. Petitioner is not required for custodial interrogation. 5. On the other hand, learned State counsel opposes the bail petition. He submits that it is a serious case of Tax evasion by way of preparing forged documents. During investigation, petitioner suffered his disclosure statement admitting his involvement. He further submits that petitioner is a habitual offender. Four more FIR's of similar allegation/nature were registered against him. 5.1. In rebuttal, learned counsel for petitioner submits that petitioner has been granted the concession of bail in three out of those four cases. 6. I have heard rival contentions of learned counsels for the parties and have gone....