RAKESH KUMAR KHANDELWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has filed this bail application under Section 439 of Cr.P.C.

(2.) Case No. iv(6)118/AE/JPR/2019/PART-1 relating to offence under Section 132(1)(e) of Central Goods and Service Tax Act, 2017 regarding which bail application has been rejected by Sessions Judge, Jaipur Metropolitan, Jaipur.

(3.) It is contended by counsel for the petitioner that petitioner was the Manager and Authorized signatory of Padmavati Industries. The partners of the firm were Namrata Jain and Santosh Kumar Jain. Department conducted an investigation and came to the conclusion that Rs. 7.12 Crore Input Tax Credit has been wrongly claimed by Padmavati Industries.