2022 (4) TMI 124

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..... opinion on the merits of the case, this court deems it just and proper to enlarge the petitioner on bail. The bail application under Section 439 Cr.P.C. is allowed, subject to conditions imposed. - S.B. Criminal Miscellaneous Bail Application No. 1914/2022 - - - Dated:- 25-2-2022 - HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA For the Petitioner : Mr. S. K. Gupta, Senior Counsel with .....

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..... submits that the petitioner is neither proprietor of the Sagar Industries nor he is the owner. Learned senior counsel for the petitioner further submits that the petitioner had retracted the statement given by him under Section 70 of G.S.T. Act. Learned senior counsel for the petitioner also submits that the petitioner had given Sagar Industries by way of agreement to Abhishek Gehlot. Learned sen .....

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..... d submitted that the petitioner had evaded GST around of ₹ 21 crores. He is the main culprit. During investigation, statements under Section 70 of G.S.T. Act were recorded and which are admissible in evidence. Learned senior standing counsel further submits that case of the petitioner is not similar to the case of Dananjay Singh Versus Union Of India. Case of the petitioner is similar to the .....

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