2023 (8) TMI 1653

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.... For the Respondent : Mr. Kinshuk Jain, Spl. PP ORDER 1. This Criminal Misc. Bail Application has been brought under Section 439 of Cr.P.C. in Case No. F.NO. IV (06) 50/AE/JPR/2023 registered for offences under Sections 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods & Services Tax Act, 2017 and Integrated Goods & Services Tax Act, 2017. ....

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.... petitioner has relied on the judgment of Hon'ble Supreme Court in Ratnambar Kaushik Vs. Union of India in SLP (Crl.) No. 10319/2022 decided on 05.12.2022. In para 6 of the judgment, Supreme Court while considering prayer under Section 439 of Cr.P.C. held as follows:- "6. In considering the application for bail, it is noted that the petitioner was arrested on 21.07.2022 and while in custody, the....

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....prehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner." 6. Considering the aforesaid view and recent directions of the Hon'ble Supreme Court to not to send in Jail normally in cases which are punishable with imprisonment of less than....