NITIN VERMA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Ashish Deep Verma and Sri Azad Khan, Advocates, the learned counsel for the applicant and Sri Dhananjay Awasthi, the learned counsel for the C.G.S.T. and Customs.

(2.) The instant application has been filed seeking release of the applicant on bail in Case No. IV - CE (9) CP / Agra / Nitin / 25119 251/2019, under Ss. 132 (1) (B) (I), Central Goods and Services Tax Act, 2017 (which will hereinafter be referred to as 'the CGST Act'), Police Station Hari Parvat, District Agra during pendency of trial in the Court below.

(3.) As per the prosecution case, the officials of Central Goods and Services Tax and Central Excise, Commissionerate Agra were investigating a case of huge evasion of GST on the basis of an intelligence input that the applicant is indulging in issuing bogus invoices without supply of goods, in the name of fake firms created by him. On 20/12/2019, a team of certain officers of Anti Evasion Branch, CGST and Central Excise, Commissionerate Agra conducted a search at four different locations belonging to the applicant.