2020 (12) TMI 624

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..... Public Prosecutor ORAL ORDER RULE. Mr. Pranav Trivedi, learned Additional Public Prosecutor, waives service of notice of rule on behalf of the respondent State. 1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (Prev.), Central GST & C. Excise, Vadoda .....

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..... by, evaded huge amount of GST by wrongfully invoking the benefit of Notification No.2/2017, which could not have been availed of in view of Notification No.1/2017-CT dated 28.06.2017, as amended by Notification No.27/2017-CT dated 22.09.2017. 2.1 It is contended on behalf of the applicant that the applicant had pointed out to the Department that the name of the company has been wrongly shown as a .....

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..... ant herein may be released on regular bail. 3. Mr. Ankit Shah, learned standing counsel appearing for the respondent Department, submitted that the applicant had registered his trademark, which came out during the inspection at the Trademark Registry and since it was found to be a deliberate act of evasion of tax, the applicant was arrested. It was, therefore, prayed that no discretion may be exe .....

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..... e present application is allowed. The applicant is ordered to be released on regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (Prev.), Central GST & C. Excise, Vadodara-II in File No. GEXCOM/AE/INV/GST/559/2020 on executing a personal bond of Rs. 15,000/- (Rupees Fifteen Thousand only) with one surety of the like amount to the satisfaction of .....

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..... committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the lower Court having jurisdiction to try the case. 7. Rule is made absolute to the aforesaid extent. Direct service is permitted. Registry to communicate this order to the concerned Court/authority by Fax or Email forthwith.
Case laws, Decisions, J .....

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