9911796707
TMI Blog2021 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... nt tenders. Applicant got registered with GST Department in March-2018 and since than complying all the procedures and norms. Apart from LED lights. applicant has also been purchasing of solar panels from their suppliers by paying applicabe GST and sold the same their buyers adding nominal margin by charging applicable GST on the sad supplies. Applicant's premises was searched by the department on 20.07.2021 and thereafter he was taken to the DGGI office and there his statement was recorded and he was not provded arrest memo after his arrest. Thereafter, he was sent to judicial custody on 23.07.2021. It is submitted that the arrest has been effected in contravention of the provision o/s 69 of CGST Act. It is alleged that it is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also shows itself as receiving job work services attracting GST @ 28%, 5% and 18% respectively and supply sloar power generating units to M/s NYX industry (India) Pvt. Ltd. M/s NYX Industry (India) Pvt. Ltd. has purportedly shows itself as receiving these goods. M/s JGSIPL from which in turn have procured inputs from various firms most of which have been verified and found non existent at their registered premises. Moreover the buyers of M/s NYX Industry (India) Pvt. Ltd. Were found to be non-existent. Further the buyers of M/s NYX Industry (India) Pvt. Ltd. Have not further sale of solar power generating unit as per GSTR-1 filed by them and in fact sale of vaoious other items and during short span of five Months, company has received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 134 Hon'ble Apex Court held that ..."The Court granting bail should exercise its discretion in a judicious manner and not as a matter of course. Though at the stage of granting bail, a detailed examination of evidence and elaborate documentation of the merits of the case need not be undertaken, there is a need to indicate in such orders reasons for prima facie concluding why bail was being granted, particularly, where the accused is charged of having committed a serious offence. The Court granting bail has to consider, among other circumstances, the factors such as a) the nature of accusation and severity of punishment in case of conviction and the nature of supporting evidence; b) reasonable apprehension of tampering with the witness or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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