9911796707
TMI Blog2024 (2) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Act describes punishment of imprisonment which may extend to 5 Years and with fine for the offence alleged against the present Applicant. Considering this aspect, the Application deserves consideration. Taking into consideration the facts of the case, nature of allegations, gravity of accusation, availability of the Applicant Accused at the time of Trial etc. and the role attributed to the present Applicant accused, the present Application deserves to be allowed and accordingly stands allowed. This Court has also gone through the FIR and police papers and also the earlier order passed by the learned Sessions Court where the learned Sessions Judge has disallowed the bail Application at initial stage. The Applicant Accused is ordered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Applicant has done purchases and sales through valid tax invoices, delivery of the goods has been taken off and the transactions have been done through banking channels. The registration of all the suppliers were also live and active when the purchases were effected and all the documents demonstrating genuineness of the transactions including proof of delivery are already in the possession of the Respondent. The electronic records are also with the Respondent and no further recovery is pending against the Applicant. It is further submitted by learned Senior Advocate Mr. N.D. Nanavaty that the Complainant has not produced any incriminating material to show that the Applicant has committed any such offence and there is no direct materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en on record. Affidavit in reply is ordered to be taken on record. 5. Learned APP has opposed the present application for grant of regular bail and submitted that looking to the nature of offence this Court may not exercise the discretion in favour of the applicant and the Application may be dismissed. 6. Heard learned Advocates for the parties and perused the record. 7. From the record, it emerges that the investigation is over and the charge sheet is also filed so also considering the nature of offence and the role attributed to the present Applicant, the Application deserves consideration. This Court has also considered the fact that Section 132 of the GST Act describes punishment of imprisonment which may extend to 5 Years and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a personal bond of Rs. 10,000/- with one surety of the like amount to the satisfaction of the trial Court, subject to the following conditions that he shall: (a) not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the Court or any Police Officer or tamper with the evidence. (b) maintain 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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