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BHAGWAN SAHAY GUPTA vs. UNION OF INDIA AND OTHER
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
Pet. Counsel
Shiv Charan Gupta
Res. Counsel
Siddharth Ranka

Petitioner / Applicant

BHAGWAN SAHAY GUPTA
Respondent UNION OF INDIA AND OTHER
Court Rajasthan High Court
State

Rajasthan

Date May 4, 2021
Order No.

S.B. Criminal Miscellaneous Bail Application No. 5882/2021

Citation

2021(5) TAXREPLY 4269
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ORDER

1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complaint No. CISNo.463/2021 F.No.DGGI/INT/INTL104/2021-Gr. F-O/o ADG-DGGI-ZU-JAIPUR for offence under Section 132(1)(i) (iv) read with Sub-Section (5) of Central Goods & Service Tax Act, 2017. 3. It is contended by counsel for the petitioner that petitioner is a Chartered Accountant who created the firms on the basis of documents provided by the co-accused. His statement was recorded by the Authorities but was retracted, later as he was subjected to beating, for which a complaint was made by the Department. As per the complaint filed by the Department, petitioner instead of charging ₹ 1500/- per GST return, charged around ₹ 3,500/- per GST return. However, there is no allegation in the complaint that he has received any amount or any percentage with regard to the wrong input tax credit. It is also contended that with the complaint, statement of Vishnu Garg is attached who has mentioned tha....

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