BADHA RAM Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) This is an application filed under Sec. 439 of the Code of Criminal Procedure seeking regular bail.

(2.) Petitioner is the sole accused in crime file No.GST/INS-7/2023 registered based on the complaint of the 1st respondent under Sec. 132(1) of the Kerala State Goods and Services Tax Act, 2017.

(3.) The gist of the prosecution case is as follows:- Petitioner is the accused in the above crime registered based on the complaint of the 1st respondent under Sec. 132(1) of the Kerala State Goods and Services Tax Act, 2017. The accused is a dealer under the GST Act. He has two offices, one at Pulimoodu Junction, Kottayam and the additional business place at Kochar Road, Pazhavangadi, Trivandrum. He is a wholesale distributor of mobile accessories and electronic items, which are taxable with 18% GST. It is alleged that he is supplying goods without issuing invoices, evading the tax payment due from 2018 onwards. The accused is involved in tax evasion estimated at 6.14 crores. A raid was conducted in the office of the accused on 9/11/2023, and he was arrested on 13/11/2023.