2023 (8) TMI 171

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..... 019 was filed by the Proper Officer-cum-Excise & Taxation Officer (State Tax), Panipat, resulting in the registration of an FIR. The complaint alleged that one N. Nasarbasha fraudulently registered himself under the CGST/HGST Act, 2017, using the name of M/s Sh. Shyam Enterprises with GSTIN- 06ARWPN8011B1ZS. To investigate the authenticity of the firm, an inquiry agency (Taxation Inspector) was directed by the complainant through an office letter dated 29.5.2019 under Rule 25 of the CGST/HGST Rules, 2017. The inquiry revealed that N. Nasarbasha had submitted false documents, including bank account details and photographs, to obtain the registration. On 13.6.2019, Taxation Inspector Mr. Ravinder Parkash visited the provided address and submi .....

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..... osecution witnesses and only five witnesses have been examined till date. Petitioner is not required for custodial interrogation. 5. On the other hand, learned State counsel opposes the bail petition. He submits that it is a serious case of Tax evasion by way of preparing forged documents. During investigation, petitioner suffered his disclosure statement admitting his involvement. He further submits that petitioner is a habitual offender. Four more FIR's of similar allegation/nature were registered against him. 5.1. In rebuttal, learned counsel for petitioner submits that petitioner has been granted the concession of bail in three out of those four cases. 6. I have heard rival contentions of learned counsels for the parties and have gon .....

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..... ting any violent crime. 10. Considering the overall scenario and without commenting on the merits of the case, the instant petition is allowed. I am of the view that no useful purpose would be served to keep the petitioner in further preventive custody. 11. Accordingly, petitioner is ordered to be released on bail, in case not required in any other case, on his furnishing bail bonds and surety bonds to the satisfaction of learned trial Court, where his case is being tried and in case he/she is not available, before learned Duty Magistrate, as the case may be. 12. In case, petitioner is found to be involved or gets involved in any offence while on bail, the prosecution shall be at liberty to seek cancellation of his bail in the instant ca .....

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