2025 (2) TMI 1223

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....ent : Mr. Kinshuk Jain, DGSI ORDER The instant bail application under Section 483 BNSS, 2023 has been filed on behalf of the accused petitioner who has been arrested in connection with complaint No. DGGI/INV/GST/3213/2024/DD (ADMN)-O/0 ADG-DGGI-ZU Jaipur for offence under Section 132 (1)(B)(C)(F) of Central Goods and Service Tax Act, 2017. Learned counsel for the petitioner contends that ....

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....ct of 2017 by the respondent Department has been denied by the petitioner by submitting an application before the court below. Learned counsel submits that till date, tax liability has not been determined by the Department. Complaint has already been filed against the petitioner. He is in custody since 18.11.2024 whereas trial will take long time in its conclusion. Learned counsel submits has plac....

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....f the case and considering the arguments advanced by learned counsel for both the parties, as also the fact that the alleged offences are triable by magistrate, complaint has been filed against the petitioner in the court concerned; till date, tax liability has not been determined; he is in custody since 18.11.2024 and trial will take time in its conclusion but without commenting anything on the m....