2024 (6) TMI 158

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....Parv Agarwal, G.A. ORDER HON'BLE SUBHASH CHANDRA SHARMA, J. Counter affidavits filed today by learned counsel for the D.G.G.I. in Criminal Misc. Bail Application No. 18751 of 2024 and in Criminal Misc. Bail Application No. 18606 of 2024 are taken on record. Heard Sri Pradeep Jain, Kunwar Gangesh Singh, Tarun Garg and Sambhav Jain learned counsel for the applicants, learned counsel ....

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....icant Pradip Kumar Jain is proprietor of M/s Arav Enterprises and M/s N.P. Industries. He conducted business in actual sense in the year 2017-18, 2018-19, 2019-20, 2020-21. He purchased the material in actual sense and did not claim ITC on fake invoices. It is also submitted that Devender Kumar Jain applied for cancellation of his G.S.T. registration on 01.12.2020 for cancellation of 5 firms those....

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.... It is further submitted that till date penalty or taxes has not been ascertained as per the said Act. It is further submitted that offences as alleged are punishable up-to five years imprisonment and are compoundable. It is further submitted that no notice for assessment of G.S.T. has been issued against the applicants but they were illegally arrested. There is no any criminal history against the....

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....ishment and the material on record and none availability of any device by using which fake firms are said to be created, the period applicants remained in jail and without expressing any opinion on the merits of the case, the Court is of the view that the applicants have made out a case for bail. The bail application is allowed. Let the applicants Pradip Kumar Jain and Devendra Kumar Jain invol....