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2022 (7) TMI 187

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..... ctions 132 (1) of Central Goods and Services Tax Act, 2017. 2. Learned counsel for the petitioner submits that the petitioner has been falsely implicated in this case. He is behind the bars since 26.05.2022. Learned counsel for the petitioner also submits that the offence against the petitioner is compoundable and he had deposited the amount of Rs.87 lacs. Learned counsel for the petitioner also submits that maximum punishment in this case is 5 years and conclusion of trial may take long time. So, the petitioner be enlarged on bail. 3. Learned counsel for the petitioner has placed reliance upon the following judgments: (1) C. Pradeep Vs. The Commissioner Of GST (S.C.) reported in 2019 (11) TMI 659- SC; (2) Dananjay Singh Vs. Union Of Indi .....

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..... eev Jain Vs. Union Of India reported in 2021 (6) TMI 407. 4. Learned Senior Standing Counsel has opposed the arguments advanced by learned counsel for the petitioner and submitted that the petitioner had evaded GST of Rs. 8.64 crores. He further submitted that statement under Section 70 of GST Act were recorded and which are admissible in evidence. Petitioner is habitual offender, So, bail be dismissed. 5. Learned Senior Standing Counsel for the respondent has placed reliance upon the following judgments: (1) Mahender Mangal Vs. Union Of India in S.B. Criminal Miscellaneous Bail Application No.13041/2021; (2) Lalit Goyal Vs. Union Of India in S.B. Criminal Miscellaneous Bail Application No. 13042/2021; (3) Raj Kumar Sharma Vs. Union Of In .....

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..... l Jitamalji Porwal reported in (1987) 2 SCC 364; (19) Himani Munjal Vs. Union Of India in S.B. Criminal Miscellaneous Bail Application No. 10350/2018; (20) Mukat Behari Sharma Vs. Union Of India in S.B. Criminal Miscellaneous Bail Application No. 1238/2019; (21) Smt. Amal Mubarak Salim Al Reiyami Vs. Union Of India in S.B. Criminal Miscellaneous Bail Application No. 1870/2015 decided on 26.03.2015; (22) Prasanta Kumar Sarkar Vs. Ashis Chatterjee & Anr. In Criminal Appeal No.2086/2010 decided on 29.10.2010; (23) Bharat Raj Punj Vs. Commissioner Of Central Goods and Service Tax in S.B. Criminal Writ No.76/2019 decided on 12.03.2019; (24) Suresh Sharma Vs. State Of Rajasthan in S.B. Criminal Miscellaneous Bail Application No.7225/2014 decided .....

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