Case Law Details
Basanat Pherumal Makhija Vs State of Gujarat (Gujarat High Court)
1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with F.No.DGGI/AZU/12(4)284/2020-21 dated 09.12.2020 under Section 132(1)(a) of Central Goods and Services Tax Act, 2017.
2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions.
3. Learned APP appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence.
4. Learned Additional Solicitor General Mr. Devang Vyas appearing for the respondent No.2 states that the applicant is the defacto owner of the company and the brother is only camouflage. It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity and clandestine purchase of such products without paying of any GST has resulted in evasion to the tune of Rs. 9 Crores and odd. It is submitted that before the Sessions Court, the applicant had made offer to deposit an amount of 10% of the tax evaded and therefore, the applicant must be directed to comply with such commitment given to the trial Court.
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