9911796707
TMI Blog2021 (10) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner/applicant submitted that the applicant is one of the directors of M/s Jetibai Grandsons Pvt. Ltd. The applicant's company was initially engaged in supply of services and later on the applicant got engaged in manufacturing and supply of solar inverters, solar power generating unit etc. It is submitted that in April, 2021, the applicant stopped the manufacturing activity due to Covid-19 pandemic and informed the department regarding the same and amended certificate issued. 3. Learned counsel appearing on behalf of applicant submitted that since registration with GST department has been complied with all the procedures and norms as prescribed. 4. Learned counsel appearing on behalf of applicant submitted that on 21.07.2021, summo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 have been relied by the learned counsel appearing on behalf of the petitioner in support of his argument. 10. Learned counsel appearing on behalf of applicant submitted that the offence under GST are compoundable as per the provisions of Section 138 of CGST Act, 2017 which shows that the offences are not serious in nature and he has relied on the judgment passed by this Court in the case of "Sitaram Aggarwal vs. Customs", 2005 79 DRJ 554. 11. In view of the above facts and circumstances, learned counsel appearing on behalf of applicant also controverse that since the applicant undertakes to appear before the concerned authority and participate in investigation, be granted anticipatory bail. 12. Per contra, learned counsel appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r before the investigating authority on 08.10.2021. 17. Mr. Sarkar in revert, has pointed out that the counsel who has appeared on the said date before the Division Bench has given the undertaking without instruction of the applicant and he has drawn the attention of this Court on the contentions made in Para 2.10 of the bail application and submitted that he has taken the specific pleading in the instant application that undertaking which has been given by the counsel before the Division Bench without instruction of the applicant. 18. Having considering the arguments advanced by the counsels for the parties and perused the records and as the respondent has submitted that as some other facts are also to be taken on the record and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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