9911796707
TMI Blog2022 (2) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel, CBIC for the respondent. SURESHWAR THAKUR, J. (ORAL) 1. The petitioner is alleged to commit an offence constituted under Section 132(1)(b)(c) of Central Goods and Service Tax Act, 2017. In pursuance to the afore offence becoming allegedly committed by the applicant, he became arrested, on 23.10.2021. 2. The petitioner was serving as a chartered accountant, with two proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tious invoices, and, statements of accounts, the above offence would not have occurred. It is a matter of evidence whether the bail applicant has scribed either the invoices concerned, or the statements of accounts concerned, or has loaded them on, to the electronic devices concerned. Obviously, hence prima-facie, at this stage the above role, as ascribed by the prosecution to the bail petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sums concerned, through the above purported illegal recoursing of passings off. Moreover, when even with respect of the above, the evidence is not completely collected, and, is in the stage of becoming investigated, and, also collected. 6. If that be so, the incriminatory role as ascribed to the bail petitioner may not prima-facie be holding the most potent effect against him. 7. However, if al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel appearing for the petitioner has suggested, on instructions given to him, by the petitioner, that the petitioner is ready and willing, for imposition, upon him, the condition that he will give his ancestral house measuring 200 sq. yards, situated at village Multanpur, Tehsil Pataudi, District Gurugram, as personal surety, before the learned trial Judge concerned. 10. The afore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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