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SOURAV BAJORIA vs. UNION OF INDIA
(Gauhati High Court)

Hon'ble Judges:

HITESH KUMAR SARMA
Pet. Counsel
Hra Choudhury
S Agarwal
Res. Counsel
Sc Keyal

Petitioner / Applicant

SOURAV BAJORIA
Respondent UNION OF INDIA
Court Gauhati High Court
State

Assam

Date Aug 23, 2021
Order No.

Bail Appln./1718/2021

Citation

2021(8) TAXREPLY 4470
Original Order
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ORDER

Heard Mr. HRA Choudhury, learned senior counsel assisted by Mr. S Agarwal, 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 Sourav Bajoria, in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132(5) of Central Goods and Service Act, 2017. [3] Perused the record of the case produced before this Court. [4] The facts leading to this complaint is that one Amit Kumar is involved in generation of invoices without actual supply of goods. He 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 issuance of E-way bills withou....

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