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DHANRAJ SINGHAL vs. STATE OF RAJASTHAN
(Rajasthan High Court)

Hon'ble Judges:

MAHENDAR KUMAR GOYAL
Pet. Counsel
Sudhir Jain
Res. Counsel
Ganesh Saini
R.b. Mathur

Petitioner / Applicant

DHANRAJ SINGHAL

Respondent STATE OF RAJASTHAN
Court Rajasthan High Court
State

Rajasthan

Date Sep 28, 2020
Order No.

S.B. Criminal Miscellaneous Bail Application No. 6278/2020

Citation

2020(9) TAXREPLY 3381

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ORDER

The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case File No.PS/CCT/2020/511 dated 31.01.2020 of Assistant Commissioner, State Tax, Anti Evasion Circle, Commercial Tax Department, Kota, Rajasthan for the offence(s) under Sections 132(1), (b) and (c) of Rajasthan Goods and Services Tax Act, 2017 punishable under Section 132(1)(i) read with Section 132(5) of Rajasthan Goods and Services Tax Act, 2017. It is contended by learned counsel for the petitioner that the petitioner has falsely been implicated in this case. He submits that adjudication as to levy of tax payable is yet to be made. He submits that although, notice for levy of penalty has been issued; but, the same has not been adjudicated upon by the respondents. Learned counsel submits that allegation of issuing invoices without supplying the goods, has been levelled against as many as 26 firms; but, none of them has been implicated as an accused.....

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