2024 (6) TMI 660

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....an, Advocates For the O.P-UoI: Mr. P.A.S. Pati, Sr. Standing Counsel I.A. No. 3000 of 2024 This interlocutory application has been filed for early hearing of this case. As the matter has been taken up, this interlocutory application has become infructuous. Accordingly, it is dismissed. Heard the parties. 2. Petitioner has been made accused in connection with Complaint Case No. 5760 ....

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....Court has held that for the allegation relating to evasion of tax resulting in initiation of proceedings under sections 132 (1)(a), (h), (k) and (I) read with section 132(5) of the Central Goods and Services Tax Act, 2017, the maximum punishment for the alleged crime is for a period of five years. It was further held that if the accused has remained in custody for four months, he may be released o....