Case LawS.B. Criminal Miscellaneous Bail Application No. 16341/2019
Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- December 6, 2019
- Type:
- Bail Application
- Members:
- Abhay Chaturvedi
Subject
Bail application rejected in the case of wrongful availment of ITC
Input Tax Credit
Summary
Looking to the over all facts and circumstances of the case, gravity of the offence specially the fact that there are serious allegations against the petitioner of wrong availment of input tax credit of more than Rs. 40.53 Crores involved on supply o…
Judgement
The present Misc bail application under section 439 Cr.P.C. is preferred by the Accused/petitioner in the matter of Complaint Case No. IV(6)78/AE/Alwar/2019/Part-II dated 22.10.2019 registered at Central Goods and Services Tax Commissionerate, Alwar (Raj.) for the offences under Sections 132 (1)(b)(c) & (d) of the Central Goods Services Tax Act, 2017 (hereinafter referred to as ‘Ac…