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SUBHASH KUMAR SINGH vs. THE STATE OF ASSAM
(Gauhati High Court)

Hon'ble Judges:

HITESH KUMAR
Pet. Counsel
Ad Choudhury
T Chakraborty
Res. Counsel
M Phukan

Petitioner / Applicant

SUBHASH KUMAR SINGH
Respondent THE STATE OF ASSAM
Court Gauhati High Court
State

Assam

Date Sep 15, 2021
Order No.

Bail Application No. 2007 Of 2021

Citation

2021(9) TAXREPLY 4692
Original Order
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ORDER

Heard Mr. AD Choudhury, learned counsel for the petitioner. Also heard Mr. M Phukan, learned Public Prosecutor. [2] This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Sri Subhash Kumar Singh, in connection with BI (E.O) Assam Tax P.E. No. 03(03)/2021, under Section 132(1)(i) of the Assam GST Act, 2017. [3] The scanned copies of the investigation report and the record of the case have been received and perused by this Court. [4] The petitioner was arrested on 12.07.2021 in connection with the aforesaid case and has been in detention since then. It deserves a mention here that in the meantime, offence report has already been laid indicating thereby that investigation of the case has already been completed. [5] The genesis of the abovementioned criminal prosecution may be traced to when the petitioner was served with a notice under Section 50 of Cr.P.C. by the Superintendent of State Tax Assam, BIEO, Assam, Srim....

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