MOHAMMED YUNUS Vs. STATE OF RAJASTHAN

JUDGEMENT

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

(2.) File Number DGGI/JZU/INV/FR.H/GST/109/2019-20 was registered with the Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit under Section 132(1) of Central Goods and Services Tax Act, 2017.

(3.) It is contended by counsel for the petitioner that petitioner is the proprietor of M/s Sophiera. The firm by name APN India belong to his brother. Petitioner has not committed any offence under Section 132 Sub-Clause (b) and (c) of the Act. None of the alleged fake firms or their proprietors have been interrogated by the Directorate General of Goods and Services Tax Intelligence. It is also contended that no revenue loss or fake input credit have been claimed so far by any of the firms.