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HEMANT KASERA vs. UNION OF INDIA & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

RAMESH SINHA

Pet. Counsel

B.p. Sharma

Res. Counsel

Maneesh Sharma

Petitioner / Applicant	HEMANT KASERA
Respondent	UNION OF INDIA & OTHERS
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	Aug 16, 2024
Order No.	MCRC No. 4586 of 2024
Citation	2024(8) TAXREPLY 11049
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ORDER
ORDER ON BOARD 1. This is the First bail application filed under Section 439 of the Code of Criminal Procedure, 1973 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 01/ F.I.C./G.S.T./2024-25 registered at Police Station : Central GST Department, Raipur, District – Raipur (C.G.) for the offence punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(1)(1) of the GST Act. 2. The prosecution case, in brief, is that, the applicant has allegedly formed thirteen bogus firms and evaded payment of tax and thus exposed himself for liability under Sections 132(1)(b), 132(1)(c), 132(1)(1)(1) of The Central Goods and Services Act. 2017. 3. According to Mr. B.P. Sharma, learned counsel for the applicant, merely for the reason a person has allegedly evaded tax, cannot be held liable under Sections 132(1)(b), 132(1)(c), 132(1) (1) (1) of the Central Goods and Services Act, 2017. Since in the present case charge sheet has been f....