2023 (11) TMI 96

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....IPG9846Q2ZE registered for the offence punishable under Section 132 (1) (b) and ( c) of GST Act. Learned counsel for the applicant argued that applicant/accused is an innocent person and has been falsely implicated. He further argued that applicant was wrongly retained in the custody by the CGST officers in their office till 14/10/2023. When the applicant was not being released by the respondent, an application under section 97 of Cr.P.C was filed on 14/10/2023 before the court of Judicial Magistrate First Class, Dist. Gwalior, thereafter, the respondent prepared documents showing arrest of the applicant and issuance of summons to him. Further submission is that the applicant had already been assessed for the year 2018-19 to 2019-20 in the....

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....at the learned court below was wrong in suspecting the involvement of the petitioner in illegally availing benefit of input tax credit merely because one of the vendor who supplied food grains to the applicant also happens to be an IT Major in its business in Mumbai. The company by the name of BPC Technology India Private Limited is also extensively engaged in the agricultural sector in buying and selling of agriculture produce and in empowering the farmers through its technology under the brand name Safal Fasal. Further submission is that the respondent do not need the applicant for any interrogation as they have not moved any application for police remand neither they have expressed any apprehension of flight risk for the applicant or any....

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.... In view of above and considering the overall facts and circumstances of the case, but without expressing any opinion on merits of the case, this application is allowed and it is directed that the applicant be released on bail on furnishing a personal bond in the sum of Rs. 10,00,000/- (Rupees Ten Lakhs only) with two local solvent sureties in the like amount to the satisfaction of the trial Court/committal Court. This order will remain operative subject to compliance of the following conditions by the applicant. Further, before issuing the release order, the sureties be verified:- 1) The applicant will comply with all the terms and conditions of the bond executed by him; 2) The applicant will cooperate in the investigation/trial, as t....