9911796707
TMI Blog2024 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... secuted for breach of Section 132 (1) (e) (f) (l) (ii) (iv) of the G.S.T Act. Though Assistant GST Commissioner Balaji Narhare is the original complainant, he has not been shown as a witness. The trial has already commenced and the evidence of P.W.1 Dhondiram Hariba Bembade has been recorded by the Metropolitan Magistrate 34th Court, Vikroli, Mumbai. This witness, during his cross-examination, gave vital admissions indicating that the investigation was conducted by Balaji Narhare. He does not know anything more than that - prima facie, incarceration of the applicant appears to be without any concrete material against him. It is submitted that the applicant has been in custody for more than two years. The applicant Sagar More is released on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Predict Enterprises (GSTIN 27 AJVPM2380FIZQ). Subsequently, the aforesaid amount was withdrawn through different cheques on the basis of fake bank accounts. The said company was found in the name of the applicant and the said account was opened by him on the basis of his Aadhar and PAN Card. 4. I heard Mr. More, learned Counsel for the applicant. 5. Mr. More has pointed out various lacunae in the prosecution s case of which the first and foremost is non compliance of Section 132 (6) of the Central Goods and Services Act, 2017, which reads thus; A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner . 6. Admittedly, there is no previous sanction of the Commissioner and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qua the returns. He categorically admits that there is a difference in the signature of the applicant over his original PAN card and copy of the same which was given to the Bank. He also admits that the signature of the applicant differs in so far as the rent agreement is concerned as well as signature on the PAN card. He even does not know the accounts in which the amount from the account of the applicant came to be transferred. As such, prima facie, incarceration of the applicant appears to be without any concrete material against him. It is submitted that the applicant has been in custody for more than two years. 9. Learned A.P.P, submits that in view of the aforesaid material on record, necessary orders may be passed. 10. As such, foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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