9911796707
TMI Blog2023 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner, State Tax, Ward-I, Circle A, Enforcement Wing-1, Rajasthan, Jaipur for the offence(s) under Section(s) 132(1)(B) (C) of the Rajasthan Goods and Services Tax Act, 2017 (for brevity "the Act of 2017"). It is contended by learned counsel for the petitioner that he has falsely been implicated in this case. Learned counsel submitted that there has been violation of mandatory provisions while effecting his arrest and its continuation as contained in the Act of 2017. Learned counsel submits that till date, no notice for adjudication of the tax liability as stipulated under Section 73 & 74 of the Act of 2017 has been served upon him. Learned counsel submitted that the petitioner is in custody since 01.08.2022, after conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nambar Kaushik (supra), held as under:- "5. Though allegations and counter allegations are made, at this stage, it would not be necessary for us to advert to the details of the rival contentions, since the matter in any event is at large before the trial court and any observations on merits herein would prejudice the case of the parties, therein. However, for the limited purpose of answering the prayer for the grant of bail, the contentions are taken note of. It is no doubt true, that an allegation is made with regard to the transportation of unmanufactured tobacco and it is alleged that such procurement of unmanufactured tobacco is for clandestine manufacture and supply of zarda without payment of leviable duties and taxes. Though it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed by the trial Court, which among others, shall also include the condition to direct the petitioner to deposit his passport. Further, such other conditions shall also be imposed by the trial Court to secure the presence of the petitioner to diligently participate in the trial. It is further directed that the petitioner be produced before the trial Court forthwith, to ensure compliance of this order." In present case, the petitioner is in custody since 01.08.2022, charge-sheet has been filed on 30.09.2022 and he has already deposited about 10 per cent of the amount of alleged evaded tax duty. In view thereof; but, without expressing any opinion on the merits of the case, this Court deems it just and proper to enlarge the petitioner on b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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