VIMAL YASHWANTGIRI GOSWAMI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of the present application under Sec. 438 of the Code of Criminal Procedure, 1973, the applicant-accused has prayed for bail in connection with File No.AC-1/ UNIT-75/BVN/201920 registered with the Office of the Assistant Commissioner of State Tax-1, Unit-75, 1 st Floor, Bahumali Bhawan, Bhavnagar and File No.ACCT-UNIT-9/HEUGO METAL/SUMMONS/2021-22 registered with the Office of Assistant Commissioner of State Tax, Unit-9, Division (1), Anmedabad; for the alleged offence punishable under Sec. 132(1)(b)(c)(f)(K)(I) of the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 read with Ss. 463 and 120(B) of the Indian Penal Code, 1860.

(2.) Brief facts are that respondent No.2 has filed Criminal Complaint No.6846 of 2019 was registered before the Court of Additional Judicial Magistrate, First Class, Bhavnagar on 16/10/2019; for the alleged offence punishable under Sec. 132 (1) (b) (c) (f)(k) (l) of the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 read with Ss. 463 and 120(B) of the Indian Penal Code, 1860, wherein the applicant has been arraigned as accused No.4. It is alleged in the complaint that M/s.Heugo Metal has evaded Input Tax Credit of Rs.4,51,05,130.00

(3.) At the outset, learned advocate Mr.Pandya, has submitted that as per the complaint, assuming that the case of the complainant is true, then also, the total amount of Heugo Metal of which the present applicant is a proprietor, the same would come to an amount of Rs.4,51,05,130.00 and hence, the same would be bailable offence as per the provisions of Sec. 132(1)(i) read with Ss. 132(4) and 132(5) of the Gujarat GST Act and the Central GST Act, 2017. He has submitted that the maximum punishment, even otherwise provided under the said Sec. 132 is of five years. He has submitted that the complainant, in order to see that the offence is not treated as a bailable offence, the liability of tax evasion of Dattatrey Corporation i.e. accused No.1 is also added with the company of the applicant.