Case Law Details
Suprimkumar Jitendrabhai Patel Vs State of Gujarat (Gujarat High Court)
1. Heard the learned advocates for the respective parties through video conferencing.
2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973 in connection with File No. CCST/STO/ENF/FSU9/SUPRIM PATEL/202021/B.1 registered with the Office of Chief Commissioner of State Tax, Gujarat State, Dist. Ahmedabad for the offences punishable under Section 132(1)(a) of the Central Goods and Service Tax Act, 2017 (CGST Act) and Gujarat Goods and Services Tax Act, 2017 (GST Act).
3. The applicant was taken into custody on 04.12.2020 at Unjha and then taken to GST Office at Rajyakar Bhawan, Ashram Road, Ahmedabad and has been shown arrested on 07.12.2020 by the State Tax Officer, Flying Squad Unit9, Gujarat State, Ahmedabad, in connection with the alleged offence punishable under sections 132(1)(a) of the CGST Act and the CGST Act by exercising powers under section 69 of the CGST Act and the GST Act. It is alleged that the applicant had generated eway bills of 16 firms by concealing the identity of the real purchaser and real seller and has caused huge revenue loss to the tune of Rs.9.60 corers by evading tax.
3.1 Learned advocate Mr.Pandya appearing for the applicant has submitted that the offence is triable by the Court of Magistrate under Section 138 of the CGST and the maximum imprisonment punishable is for five years. He has invited attention of this Court to the complaint being Case No.11282 of 2021 filed before the Court of Additional Chief Metropolitan Magistrate on 04.02.2021. He has referred to the various contents of the complaint and has submitted that in fact it reveals that the applicant is wrongly roped in all 16 firms, whereas prima facie it appears that the name of the applicant is only disclosed in 04 firms. It is also submitted that the total amount of evasion of tax of such firms would come to around Rs.1,60,00,000/ and the applicant is ready and willing to deposit some amount as determined by this court. It is submitted that now the investigation is over and hence, the applicant may be released on bail.
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