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2024 (4) TMI 552 - BOMBAY HIGH COURTSeeking grant of bail - Evasion of GST - Petitioner claimed that his signature were forged - absence of prior sanction from the Commissioner for prosecuting offenses u/s 132(1) - Non compliance of Section 132 (6) of the Central Goods and Services Act, 2017 - On the basis of fake documents and papers, amount claimed by the concerned persons towards return of the amount of GST paid - HELD THAT:- Admittedly, there is no previous sanction of the Commissioner and, therefore, there is no question of the applicant being prosecuted for breach of Section 132 (1) (e) (f) (l) (ii) (iv) of the G.S.T Act. Though Assistant GST Commissioner – Balaji Narhare is the original complainant, he has not been shown as a witness. The trial has already commenced and the evidence of P.W.1 – Dhondiram Hariba Bembade has been recorded by the Metropolitan Magistrate 34th Court, Vikroli, Mumbai. This witness, during his cross-examination, gave vital admissions indicating that the investigation was conducted by Balaji Narhare. He does not know anything more than that - prima facie, incarceration of the applicant appears to be without any concrete material against him. It is submitted that the applicant has been in custody for more than two years. The applicant – Sagar More is released on bail on furnishing a P.R. bond in the sum of Rs.20,000/- with one surety in the like amount to the satisfaction of the trial Court in Crime No.327 of 2020 registered with Tilak Nagar Police Station - Application allowed.
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