GST UPDATE

Desk of CA. Praveen Sharma

Series- 433

The bail application is allowed- The applicant is neither owner and proprietor

1- Allahabad High Court in the case of Vivek Mishra vs UOI Section 132 of the CGST Act, 2017—Bail —-The Applicant sought bail. 

2- The counsel for the applicant submitted that the applicant is neither owner nor proprietor of the firm. The applicant was not involved directly in the sale and purchase of raw materials on behalf of the firm. 

3- The investigation by the Department was completed and the applicant had fully co-operated with the investigation and the complaint has been filed by the Department. 

4- The court observed that the investigation of the Department was completed and there is no evidence or material that the applicant had not co-operated with the investigation or tampering the evidence or witnesses. The investigation was completed and charge sheet/complaint has already been filed and there is no chance of tampering with evidence or the influence of witnesses. 

5- The maximum punishment under Section 132(1)(a) is five years which is triable by Magistrate. There is no criminal history of the applicant. The applicant is having fixed place of residence and there is no chance of his absconding.

6- The Hon’ble High Court allowed the application subject to certain conditions.

Case referred/cited:-

Akhil Krishan Maggu and another Versus Deputy Director, Directorate General of GST Intelligence and others — (P & H)

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CA. Praveen Sharma

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