2026 (7) TMI 986

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....For the Respondent: D Raghavendra Rao (SR SC for CBIC). ORDER This Criminal Petition is filed praying this Court to enlarge the petitioner on bail who is arrayed as accused in Crime No. F.No. HQAE/V/01/2026-27-HYD-GST-AE of Superintendent of Central Tax Anti Evasion Section, Hyderabad, GST Commissionerate, registered for the offence punishable under Sections 18(1)(a)(b)(c) of HSNS Cess Act. ....

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....leged that the petitioner was the person controlling and managing the affairs of the entities involved and had adopted proxy directors and sham arrangements to evade payment of cess. Based on the material collected during investigation, the petitioner was arrested on 17.06.2026 for the offences punishable under Sections 18(1)(a), 18(1)(b) and 18(1)(c) read with Section 19(1) of the HSNS Act, 2025,....

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....volved in this case and has played major role, and the Accused No. 2 who is kingpin in this case is absconding and is allegedly in another Country who has filed anticipatory bail. While averring that the bail cannot be granted to petitioner, he prayed this Court to dismiss the criminal petition. 6. Having regard to the rival submissions made, and on perusing the material placed on record, it is....