2024 (4) TMI 1322

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....e Tax), Haryana State GST Intelligence Unit, Gurugram, under Sections 69, 132 and 137 of the Haryana Goods & Service Tax Act, 2017. 2. Status report filed by way of an affidavit of Sh. Harveer Chauhan, Excise and Taxation Officer (State Tax), Haryana, State GST Intelligence Unit on behalf of respondent Nos.1 and 2 is taken on record. 3. Learned Senior counsel for the petitioner has submitted that the complaint has been filed for violation of certain provisions of the GST Act and the petitioner had been summoned in the year 2022 and had joined the proceedings. For the last almost 02 years, the petitioner had been following up the matter diligently and disclosed all the information sought by the Department, however on 01.02.2024, the re....

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....e ordered to come into operation. However, counsel for the State has clarified that this order in favour of the petitioner was passed after the petitioner was already arrested. Learned Senior counsel for the petitioner does not dispute the said fact that the said order was passed after the arrest of the petitioner but wants to demonstrate that the powers of the authorities were itself under challenge and, therefore, their actions need to be looked into. However, since the Hon'ble Supreme Court of India is already seized of the matter, he prays that the petitioner be granted the concession of regular bail. Learned Senior counsel for the petitioner has also voluntarily stated that a sum of Rs.50 lakh already stands deposited with the auth....

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....X 4. That, authorization for inspection and search of business premises of the taxpayer was obtained from the Joint Commissioner of State Tax (Range) Gurugram, Vide Order No.2582/GST/Dated 19.12.2022 (authorization for inspection) and Order No.2583/GST/Dated 19.12.2022 (Authorization for search) in case ID No. AD061222003660S. In compliance of orders of Joint Commissioner (Range) Gurugram, the inspection/search was conducted at the business premises of the taxpayer situated at Office No.307, 3rd Floor, Tower A, Spazedge, Sohana Road, Gurugram on dated 20.12.2022 by the officer of Haryana State GST Intelligence Unit, Gurugram. 5. That at the time of inspection/search, Sh. Omprakash Sarraf, Accountant of the company, was fou....

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....el for the parties at length and without commenting on the merits of the case which may not hamper the trial, the petitioner is granted the concession of regular bail on his furnishing bail and surety bonds to the satisfaction of the trial Court/Duty Magistrate concerned. He shall, however, be released on the following conditions considering the fact that the passport of the petitioner already stands surrendered by him :- * The petitioner shall declare his ordinary place of residence and the mobile number used by him. * He will not switch off his mobile and in case of any technical glitch, he has to give an alternate number, which will be available in his absence. * He will mark his presence before the SHO concern....