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TMI Blog2021 (4) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- Relying on the decision of the Hon ble Supreme Court in C. PRADEEP VERSUS THE COMMISSIONER OF GST AND CENTRAL EXCISE SELAM ANR. [ 2019 (11) TMI 659 - SUPREME COURT] and in view of the fact that final assessment has not been made under Section 74 of the said Act, the petitioner is entitled to be released on bail of ₹ 5 lakhs with 5 sureties of ₹ 1 lakh each with further cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner praying for bail. The petitioner is one of the directors under the name and style of M/s M.L.U Metaliks Pvt. Ltd. He is also the proprietor of M/s M.L Udyog. Both the said company and the proprietorship concern are engaged in dealing with supply of Pig Iron. Allegation against the petitioner is that he supplied goods and services or both without issue of any invoice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kumar vs. State of Bihar. In the instant case the petitioner was served with summons to witness during Covid period he could not attend. On the date when he attended the office of the prosecuting authority he was arrested. It is also submitted on behalf of the petitioner that he already paid ₹ 40 lakhs towards GST. Mr. Khaitan, learned Senior Counsel submits that section 74 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce document when the petitioner was served with summons to give evidence the appropriate officer had no intention to arrest the petitioner. In the present case, determination of GST payable by the accused was not made. On the other hand he was arrested under Section 132(1)(a)(b) of the Act. Mr. Sabyasachi Banerjee, learned Advocate for the petitioner has placed a decision of the Hon ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is entitled to be released on bail of ₹ 5 lakhs with 5 sureties of ₹ 1 lakh each with further condition that within 15 days from the date of his release on bail, the petitioner shall deposit a sum of ₹ 91 lakhs with the appropriate officer. The petitioner shall cooperate with the investigation of the case. Both the prosecution and the petitioner are directed to sit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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