2024 (10) TMI 1020

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...., CGST ORDER Heard learned counsel for the parties. 2. The petitioner has been made accused in connection with Complaint Case No. 1281 of 2024, registered under Sections 132 (1)(b) and 132 (1)(c) and 132 (5) of the Central Goods and Service Tax Act, 2017, pending before the learned Additional Chief Judicial Magistrate, Special Court, Economic Offences, Jamshedpur. 3. As per F.I.R., all....

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.... has been taken, but no offence under the I.P.C. is made out and the maximum punishment for the alleged offence under CGST Act is of five years. Reliance has been placed upon the decision of the Hon'ble Apex Court passed in the case of Ratnambar Kaushik Vs. Union of India reported in [(2023) 2 SCC 621]. It is further submitted that the material evidences are electronic evidence. Petitioner has no ....

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....s and companies. 6. It appears that petitioner is in judicial custody since 09.04.2024, investigation has been completed and charge sheet has been submitted. Trial has yet to commence which shall consume considerable time. The relevant evidence of the case pertains to electronic evidence, which cannot be tampered by petitioner and other witnesses are official witnesses. 7. Considering the fa....