2018 Taxo.online 422

S.B. Criminal Miscellaneous IInd Bail No. 12821/2018 dated 22.10.2018

ADITYA GUPTA

GOVERNMENT OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

Section 439 of CrPC and Section 132(1),(b),(c),(f),(h),(j),(k) read with Sub Section 5 Of CGST

Sabina, Justice

In favour of revenue

High Court

Rajasthan

Represented by: –

Petitioner: – Mr. J.P. Gupta with Mr. R.D. Meena

Respondent: – Mr. R.D. Rastogi (ASG cum Spl. P.P.) with
Mr. Chandra Shekhar Sinha,D.G., GST Intelligence

Order: –

 

Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132 (1), (b), (c), (f), (h), (j) and (k) of Central Goods and Services Tax Act, 2017 read with Sub Section 5 of Central Goods and Services Tax Act, 2017.

Learned counsel for the petitioner has submitted that the petitioner has been falsely involved in this case. Allegation against the petitioner is that he had helped his co-accused in the commission of the offence.

Learned Additional Solicitor General has opposed the petition and has submitted that the bail petitions filed by co-accused Sandeep Kumar Agarwal and Ram Kumar Singh have been dismissed by co-ordinate Bench of this Court. All the accused in connivance with each other had created fake firms and had made fake enteries with a view to take input tax credit from the State.

Since, bail petitions filed by co-accused were dismissed by co-ordiniate Bench of this court, no ground for grant of bail to the petitioner is made out.

Dismissed.