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SUMIT DUTTA vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
Pet. Counsel
Sarvesh Jain
Res. Counsel
Siddharth Ranka

Petitioner / Applicant

SUMIT DUTTA
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date Apr 20, 2021
Order No.

S. B. Criminal Miscellaneous Bail Application No. 5371/2021

Citation

2021(4) TAXREPLY 4102
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ORDER

1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complainant No.IV(06)157/AE/JPR/2020 was registered at Central Goods and Service Tax & Central Excise Commisionrate, Jaipur, for offences under Section 132 of CGST Act, 2017. 3. It is contended by counsel for the petitioner that petitioner was an employee in M/s Veto Merchandise and resigned in Feb. 2020. It is also contended that petitioner has also furnished details to establish that there was actual movement of the goods. It is further contended that co-accused Bhasker Jangir has been given benefit of bail by this Court. It is contended that offence is punishable by five years imprisonment and is triable by Magistrate. 4. Learned Public Prosecutor has opposed the bail application. It is contended that at the relevant time petitioner was partner in M/s Veto Merchandise and a sum of ₹ 47 crore was claimed as Input Tax Credit without any transportation of goods. It is also contended that ....

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