2024 (3) TMI 1221

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....esh Sharma, Advocate ORDER 1. The applicant has preferred this First Bail Application under Section 439 of Cr.P.C. for grant of regular bail, as he has been arrested in connection with Crime No. 22/FIC/GST/2023-24, registered at Police Station Central Gst And Central Excise, Gst Bhawan, Dhamtari Road, Tikrapara, Raipur, District Raipur (C.G.) for the offence punishable under Section 132(1)(i....

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....s that the case is triable by JMFC and maximum sentence is five years. He further submits that evasion of tax is Rs. 6.18 crores. The applicant has no criminal antecedents. He later submits that the mother of the applicant is also suffering from rare skin cancer. Though the firm was in the name of his mother, but he has taken the responsibility of running the firm. He further submits the complaint....

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....ences and further that the applicant is in jail since 05.11.2023, I am of the opinion that the applicant is entitled to be released on bail in this case without commenting on the merits of the case. 7. Let applicant, Rahul Singhal involved in Crime No. 22/FIC/GST/2023-24, registered at Police Station Central Gst And Central Excise, Gst Bhawan, Dhamtari Road, Tikrapara, Raipur, District Raipur (....

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....ion 229-A of the Indian Penal Code. (iii) In case, the applicant misuses the liberty of bail during trial and in order to secure his presence proclamation under Section 82 Cr.P.C. is issued and the applicant fails to appear before the court on the date fixed in such proclamation, then, the trial court shall initiate proceedings against him, in accordance with law, under Section 174-A of t....