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TMI Blog2021 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Sharma. It is also a matter of record that the averments made in the complaint are clearly in respect of the averments made in the first application for judicial custody of the accused moved in this case - application dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... his court vide order dated 19.11.2020. The petitioner has not filed any other bail application in the matter. He requests that the present application may kindly be allowed and the petitioner may be ordered to be released from custody on furnishing bail bonds to the satisfaction of this court. 4. Refuting these contentions, the Ld. Counsel for the respondent appearing through video conferencing has submitted that the present complaint filed in this case on 11.01.2021 is in response and conclusion of investigation in file no. C.No. IV (6) DGGI / RRU / INV/25/2018-19 U/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017. He further submits that the present case under the statute is to be tried as a complaint case and, hence, a complaint a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the aforesaid file no. C.No. IV(6)DGGI/RRU/INV/25/2018-19 U/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017 and, after, the completion of investigation in that matter. The complaint, as mentioned above, has been filed as the matter is liable to be treated as a complaint case as per the statute. 8. It is also a matter of record that the averments made in the complaint are clearly in respect of the averments made in the first application for judicial custody of the accused moved in this case. It has been also submitted by the Ld. standing counsel for the respondent that no other case against the present applicant/accused is pending with the department and, hence, there is no reason to say that the present complaint is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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