2023 (11) TMI 354

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..... tax credit - forged documents - HELD THAT:- The investigation is over and the charge-sheet is also filed. Having regard to the same as well as the punishment prescribed for the offence and also the fact that offence alleged against the applicant is triable by learned Magistrate and the trial is not likely to commence in near future, the present application deserves consideration and accordingly s .....

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..... mmr CGST Ahd(S) registered before the Superintendent, (Preventive) CGST, Ahmedabad South for the offences punishable under Sections 132(1)(b) and (c) read with Section 132(1)i), 132(5) of the Central Goods and Service Tax, 2017 (CGST Act) and Gujarat GST Act, 2017 read with Section 20 of the IGST Act, 2017 and Section 120(B) of the Indian Penal Code. 2. Learned advocate for the applicant su .....

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..... its of Input Tax Credit. She, therefore, prayed to dismiss the present application. 3.2 Learned APP appearing for the resopndent State authority opposed the present application and prayed to dismiss the present application. 4. Heard learned advocates for the parties and perused the record. 5. The investigation is over and the charge-sheet is also filed. Having regard to the same as well a .....

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..... law and order and not to indulge in any criminal activities. (c) furnish the documentary proof of complete, correct and present address of residence to the Investigating Officer and to the Trial Court at the time of executing the bond and shall not change the residence without prior permission of the trial Court. (d) provide contact numbers as well as the contact numbers of the sureties befo .....

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..... ll be free to issue warrant or take appropriate action according to law. The Authorities will release the Applicants forthwith only if the Applicants are not required in connection with any other offence for the time being. 8. At the trial, the concerned trial Court shall not be influenced by the prima facie observations made by this Court in the present order. 9. Rule is made absolute. Dire .....

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