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TMI Blog2020 (1) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... Charan For the Respondent(s) : Mr. Farzand Ali, AAG cum GA, Mr. Anil Bhansali, with Mr. Akshat Verma, for the complainant JUDGMENT/ORDER The present bail applications have been filed under Section 439 Cr.P.C. on behalf of the petitioner who is in custody in connection with F.I.R. No.205/2019, P.S. Udaimandir, District Jodhpur and FIR No.44/2019, P.S. GST (Goods Service Tax) Department, District Jodhpur, for the offences under Sections 420, 467, 468, 471, 120-B IPC and Section 132[1][i] of Rajasthan Goods and Service Tax Act. Heard learned counsel for the petitioner and learned Additional Advocate General appearing for the State and learned Special Public Prosecutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to wrongful availment or utilisation of input tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner further submits that the amount of wrongly availed input Tax credit is yet to be ascertained by the authorities. He submits the offences alleged against the present petitioner are triable by Magistrate. He submits that the amount which has come in the bank account of the petitioner as well as in her close relatives accounts has very well been explained. Counsel for the petitioner submits that the petitioner undertakes to cooperate with the investigating authority as and when called for and any violation in providing any information or document asked for by the departmental authorities may result into the cancellation of liberty of bail granted by this Court. Per contra, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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