2021 (11) TMI 1185

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....The present second bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case No. IV (06) 121/AE/ALWAR/2020 Registered at GST Commisionerate, Alwar for the offence(s) under Sections 132(1) (b)/(c)/(f) read with Section 132(1)(i) of Central Goods and Services Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been fals....

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....urther submits that tax evasion up to the amount of Rs. 5 crore is bailable under the Act. 3. In support of his contention, counsel for the petitioner relied on the judgment passed by the Hon'ble Supreme Court in the matter of Avtar Singh Vs. State of Punjab reported in (2010) 15 SCC 529 & Ajit Singh Vs. State of Chhattisgarh reported in 2018 (14) SCC 286. 4. Learned counsel for the responde....