TMI Blog2020 (1) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... istrict 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 appearing for the GST Department along with Officer In-charge. Perused the material available on record. Learned counsel for the petitioner submits that the petitioner is facing incarceration for more than one month. The present petitioner is a professional Chartered Accountant. He further submits that the petitioner was only getting the firms registered at the behest of her clients after collecting requisite documents from them. It was the duty of the compete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his duties under this Act; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or destro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State as well as learned Special Public Prosecutor appearing for the GST Department submit that the investigation is still in progress and will take considerable time to conclude as also the actual transaction of the money has not yet been ascertained. Further, they do not dispute the fact that if the petitioner undertakes to cooperate with the investigation of the case, the benefit of enlargement of bail cannot be seriously opposed by them. Having regard to the facts and circumstances of the case and upon a consideration of the arguments advanced and the fact that the petitioner being a practising Chartered Accountant and a lady of 27 years is facing incarceration for last more than one month and in view of the undertaking submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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