Page 13 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] INDEX - 23rd July, 2020 xi
Bail (Contd.)
— Anticipatory bail - Tax evasion - Forging and fabricating documents to
avoid tax liability alleged - All documents already in possession of police
- Whether petitioner played any role in entire gamut or merely made
scapegoat, can be ascertained once petitioner joins investigation vis-a-vis
documentary evidence already seized - Petitioner ordered to be released
on anticipatory bail on furnishing bail bonds and surety bonds of local
and sound surety - Section 438(2) of Code of Criminal Procedure, 1973 —
Abhishek Modgil v. State of U.T., Chandigarh (P & H) .................... 437
— Offence under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(j) and 132(1)(i)
of Central Goods and Services Tax Act, 2017 - Complaint filed with
complete details before Chief Metropolitan Magistrate (Economic
Offences), Jaipur - No further documents required to be produced apart
from any other document, which may be required subsequently -
Recovery required to be made against accused petitioners, to be under
provisions of GST Act, which are not part of criminal case -
Apprehension to effect that petitioners would be in able to effect and
threaten witnesses, not made out - Also, although offence alleged against
accused petitioners, compoundable, no process for compounding of
offence undertaken by either of party - As petitioners behind bars, no
proceeding for compounding offence could be taken - Petitioners in jail
for last 450 days and no further investigation or recovery to be made for
purpose of case - Petitioners may be released on bail with condition as
laid down by Apex Court in Sanjay Chandra v. Central Bureau of
Investigation - Section 439 of Code of Criminal Procedure, 1973 — Mohit
Vijay v. Union of India (Raj.) ............................... 433
Bogus entities - Input Tax Credit taken from bogus entities and created fake
invoices in order to avail Input Tax Credit, anticipatory bail granted to
accused - See under BAIL ............................. 447
Canteen - LPG cylinders used within Industrial Canteen of Government run
factory, ITC not admissible - See under INPUT TAX CREDIT ......... 530
Cash Carrying Vans, ITC admissible - See under INPUT TAX CREDIT (ITC) . . 566
C.B.E. & C. Circular No. 433/66/98-CX-6, dated 27-11-1998 - See under
FABRIC ....................................... 499
C.B.E. & C. Circular No. 17/17/2017-GST, dated 15-11-2017 - See under
REFUND/REFUND CLAIM ........................... 465
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— See under SUPPLIES ................................ 530
— Schedule-II clause 6(b) - See under SERVICES .................. 530
— Section 2 - See under INTERPRETATION OF STATUTE ............ 566
— Section 2(52) - See under GOODS ......................... 566
— See also under INPUT TAX CREDIT (ITC) ............... 566
— Section 2(53) - See under CENTRAL GOVERNMENT .............. 530
— Section 2(60) - See under INPUT TAX CREDIT ................. 530
— Section 2(74) - See under MIXED SUPPLY .................... 505
— Section 2(75) - See under GOODS ......................... 566
— See also under INPUT TAX CREDIT (ITC) ............... 566
GST LAW TIMES  23rd July 2020  13