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AMIT KUMAR vs. UNION OF INDIA
(Gauhati High Court)

Hon'ble Judges:

HITESH KUMAR SARMA
Pet. Counsel
Kn Choudhury
B Sharma
Res. Counsel
Sc Keyal

Petitioner / Applicant

AMIT KUMAR
Respondent UNION OF INDIA
Court Gauhati High Court
State

Assam

Date Aug 23, 2021
Order No.

Bail Appln./1714/2021

Citation

2021(8) TAXREPLY 4464
Original Order
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ORDER

Heard Mr. KN Choudhury, learned senior counsel assisted by Mr. B Sharma, learned counsel for the petitioner. Also heard Mr. SC Keyal, learned Standing Counsel, GST. [2] This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Shri Amit Kumar, in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132 of Central Goods and Service Act, 2017. [3] Perused the record of the case produced before this Court. [4] The accusations against the present petitioner, as revealed from the materials placed before this Court, is that he is involved in generation of invoices without actual supply of goods. The petitioner has been operating under the trade name, M/s Maruti Traders, bearing GSTIN No. 18AKGPK7676Q1Z4. He has been engaged in fraudulent practices of availing as well as passing on Input Tax Credit (ITC) accumulated through issuance of fake Goods and Service Tax (GST) invoices and corroborating the same through ....

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