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UMASHANKAR AGARWAL vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI

Pet. Counsel

Sudhir Jain

Sarvesh Jain

Res. Counsel

Sidharth Ranka

Petitioner / Applicant	UMASHANKAR AGARWAL
Respondent	UNION OF INDIA AND OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Feb 12, 2021
Order No.	S.B. Criminal Miscellaneous Second Bail Application No.10736/2020
Citation	2021(2) TAXREPLY 3904
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Section 132

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ORDER
1. Petitioner has filed this second bail application under Section 439 of Cr.P.C. 2. Case No.IV-106/47/AE/JPR/2019/PT-I, Central Goods and Service Tax and Central Excise Commissionerate, Jaipur, for offence under Sections 132(1)(B)(C) read with Section 132(1)(I) of Central Goods and Service Tax Act, 2017. 3. It is contended by the counsel for the petitioner that maximum sentence provided under the Act is five years. The petitioner has remained in custody for a period of one year and two months. It is also contended that the matter is still at the stage of pre-charge evidence and the witnesses are not turning up. It is further contended that there are seventeen witnesses out of which only two witnesses have been examined. The investigation is not yet complete with regard to other accused, who are allegedly involved in the offence. Counsel for the petitioner has placed reliance on Dhanraj Singhal Versus State of Rajasthan: S.B. Criminal Misc. Bail Application No.6278/2020....