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TMI Blog2021 (11) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... r State. Mr. J.B. Mishra with Mr. Ashutosh Mishra, Advocates for Respondent no.1. PC : 1. The applicant is apprehending arrest in File No. V/CGST/MS/AE/Gr-01/Shreeji Jewellers/1011/2020-21 for offence under Section 132 of Central Goods and Services Tax Act, 2017 ('The Act' for short). 2. Brief facts of the case are as under :- (i) The intelligence gathered indicate that the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond doubt that the applicant is engaged in availing fraudulent ITC. 3. The applicant preferred application for anticipatory bail before Sessions Court. The said application was rejected on 16th September 2021. 4. Learned advocate for applicant submitted that applicant has been falsely implicated. The statement of applicant was recorded under coercion. The applicant was forced to make deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that each transaction offending any of the provisions would be an offence under CGST Act. Investigation is being conducted with pre-meditated mind set of incriminating the applicant. Learned counsel for applicant relied upon decision in the case of Prasad Purshottam Mantri Vs. Union of India (2019{29}G.S.T.L.647 {Bom}) and Hanumanthappa Pathrera Lakshmana Vs. State, Senior Intelligence Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents have power to arrest. What is required is reason to believe about involvement of the suspect. There is sufficient evidence on record to satisfy the reason to believe. The decisions relied upon by advocate for applicant are not applicable to the facts of this case. 7. Considering the factual aspects of the matter, no case is made out for granting relief to the applicant. ORDER (i) Anti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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