2023 (4) TMI 1309

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....Central Goods and Services Tax Act, 2017. 2. Learned senior counsel for the petitioner submits that the petitioner has been wrongly implicated in this case. He is behind the bars since 24.01.2022. Learned senior counsel for the petitioner further submits that as per the charge-sheet, petitioner had three firms in his name. Rest of the firms are of co-accused Mohammed Ali Akram Khan. Learned senior counsel for the petitioner further submits that case of the petitioner is similar to Dananjay Singh, who has been enlarged on bail by this Court. Learned senior counsel for the petitioner further submits that offence against the petitioner is triable by a Magistrate, which is compoundable and having maximum punishment of 5 years. There is no evid....

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....f India in S.B. Criminal Misc. Bail Application No.18825/2021 decided on 05.02.2022; (10) Ankit Vijay Vs. Union of India & Anr. in S.B. Criminal Misc. Bail Application No.12963/2021 decided on 07.03.2022; (11) Lakshya Agarwal Vs. DGGI & Anr. in S.B. Criminal Misc. Bail Application No.20392/2021 decided on 08.03.2022 and (12) Dipanshu Gupta Vs. Union of India in S.B. Criminal Misc. Bail Application No.3399/2022 decided on 13.04.2022. 4. Learned Senior Standing Counsel for the respondent has opposed the arguments advanced by learned senior counsel for the petitioner and submitted that petitioner and co-accused Mohammed Ali Akram Khan had made seven fake firms and took Rs.88,33,81,971/- as input tax credit benefit. Learned Senior Standi....

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.... The Directorate of Revenue & Anr. in Special Leave to Appeal (Crl.) No.308/2023 decided on 13.01.2023; (7) Basudev Mittal Vs. Union of India in Special Leave to Appeal (Crl.) No.8128/2022 decided on 12.12.2022; (8) Basudev Mittal Vs. Union of India in MCRC No.3919/2022 decided on 15.07.2022; (9) Sandeep Goyal Vs. Union of India in Special Leave to Appeal (Crl.) No.1803/2020 decided on 17.04.2020; (10) Sandeep Goyal Vs. Union of India in S.B. Criminal Misc. III  Bail Application No.1521/2020 decided on 05.02.2020; (11) Vinay Kant Ameta Vs. Union of India in Criminal Appeal No.60/2022 (SLP (Crl.) No.9564/2021) decided on 10.01.2022 and (12) Gaurav Kakkar VS. Directorate General of GST Intelligence in S.B. Criminal Misc. Bail....