9911796707
TMI Blog2024 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant application is disposed of, subject to fulfilment of conditions imposed. Bail application allowed. - Hon'ble Anish Kumar Gupta, J. For the Applicant : Aishwarya Pratap Singh For the Opposite Party : G.A. ORDER HON'BLE ANISH KUMAR GUPTA, J. 1. Heard Sri Aishwarya Pratap Singh, learned counsel for the applicants and Sri Rajeev Kumar Singh, learned A.G.A. for the State. 2. The instant application under Section 482 Cr.P.C. has been filed seeking quashing of the summoning order dated 21.02.2023 as well as the order dated 15.05.2024 issuing non-bailable warrant against the applicant in Complaint Case No. 77625 of 2022 (Union of India vs. M/s Amazing Security Services Pvt. Ltd. and others) under Sections 89, 83 of Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the applicants with regard to same tax liablity for which the settlement application is already pending under the Scheme. Learned counsel for the applicants submits that he has throughout cooperated with the notices and summons issued against the applicants and he further submits that the applicants are still ready and willing to cooperate with the trial of the case, however, if an opportunity is granted to the applicants to contest the aforesaid complaint case through its pleader as the offences are of totally accounting disputes between the parties and the applicability of the exemption scheme, etc., therefore, there is no question of any interference by the applicants with the evidence or the witnesses of the case. Therefore, no fruit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of two weeks from today and apply for bail. 6. Per contra, learned A.G.A. submits that since the applicant is not entitled for any exemption, which has already been adjudicated vide order dated 14.1.2020 by the Adjudicating Authority, therefore, the applicant is in default of payment of tax in terms of adjudication of the authority and has failed to pay the tax. Pendency of the application for settlement of tax dispute would not preclude the Authority to file the complaint case. In view thereof, learned A.G.A. submits that the complaint is maintainable and has been validly filed. 7. Having heard the rival submissions made by learned counsel for the parties, this Court has carefully gone through the record of the case. 8. Having considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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