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2020 (8) TMI 279 - HC - GSTGrant of Bail - non-payment of dues to the Government authorities on time - intent to evade or not - HELD THAT - There has been default on the part of the petitioner in not complying with procedures under GST for the payment of revenue to the GST authority - Considering the gravity of the offence, the prayer for bail is refused. However, since the petitioner and its company has already made a request to the GST authority in the nature of compounding of the offence upon payment of the GST dues, the GST authority, on its own, can deal with the request of the prayer so made with a object in mind to compound the offence - application dismissed.
Issues involved: Bail application under Section 439 of the Cr.P.C. in a complaint case under Section 69 read with Section 132(1)(d) and 132(5) of the CGST Act, 2017 pending in the Court of learned Additional Chief Judicial Magistrate, Sealdah.
Analysis: - The petitioner sought bail in a case related to non-compliance with GST procedures for payment of revenue to the GST authority. The petitioner had admitted liability of around ?22.8 crores, with ?12.39 crores remaining unpaid for a specific period. The petitioner had requested time for repayment, indicating willingness to settle the dues. The court noted the gravity of the offense and refused the bail application based on the default in complying with GST procedures. - Despite refusing bail, the court highlighted that the petitioner and the company had made a request to the GST authority for compounding the offense by paying the GST dues. The court clarified that the GST authority could independently consider and act on this request for compounding the offense. The court emphasized that the GST authority has the discretion to deal with such requests to compound the offense, indicating a potential alternative resolution for the petitioner and the company. - In conclusion, the bail application (CRM 496 of 2020) was dismissed by the court, considering the seriousness of the offense related to non-compliance with GST procedures. The court's decision was based on the default in payment of GST dues and the gravity of the offense, while also acknowledging the possibility of the GST authority addressing the request for compounding the offense independently.
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