Case Law Details
Sandeep Goyal Vs Union of India (Rajasthan High Court)
Petitioners have filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in Criminal Complaint No.35/2018 for offence under Sections 132(1)(b)(c)(d)(f)(i) & (i) of the Central Goods and Service Tax Act, 2017 read with Section 132(1), (i) & (iv) of Central Goods and Service Tax Act, 2017 as also read with subsection 5 of the said Act.
Heard.
Bail petition filed by co-accused Himani Munjal was dismissed by this court vide order dated 10.09.2018. As per the prosecution story, accused in connivance with each other had created thirty five fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees ten crores. The firms were misused for evading G.S.T input taxes by the petitioners.
Since, bail petition filed by the co-accused has been dismissed by this court, this petition is also liable to be dismissed.
Dismissed.
