TMI Blog2021 (3) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... may, keeping in view that the GST minus penalty has already been paid and the investigation is complete and challan stands presented, custody of the petitioner would no longer be required and therefore, no useful purpose would be served by keeping the petitioner behind bars. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of personal/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner would contend that the petitioner herein has been wrongly implicated in the said matter and is in custody since 24.12.2020. It is argued that the entire allegation in the FIR pertaining to the petitioner would be that he has tried to evade payment of GST on 'tobacco' in connivance with one Som Nath, owner of Sadhu Transport Co. In fact, the question of evasion of GST would not ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to evade payment of GST. In fact, the truck should have left the premises only after the said GST had been paid. It is further argued that there is a deep rooted conspiracy between Som Nath, owner of Sadhu Transport Co. along with various ETOs in trying to evade payment of GST and the evasion of the said payment runs into crores. Faced with the issue of non-payment of penalty, learned senior c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , custody of the petitioner would no longer be required and therefore, no useful purpose would be served by keeping the petitioner behind bars. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of personal/surety bond in the sum of ₹ 10 lakh each to the satisfaction of concerned trial Court/Duty Magistrate. The petitioner will surrende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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