Page 92 - GSTL_3rd September 2020_Vol 40_Part 1

26 GST LAW TIMES [ Vol. 40
5. Counsel for Union of India has opposed the bail application. It is
contended that petitioner was instrumental in incorporating fake firms. He had
obtained documents and had got incorporated fake firms for the purpose of
claiming input tax credit.
6. I have considered the contentions.
7. Considering the contentions put forth by Counsel for the petitioner, I
deem it proper to allow the bail application.
8. This bail application is, accordingly, allowed and it is directed that
accused-petitioner shall be released on bail provided he furnishes a personal
bond in the sum of Rs. 1,00,000/- (Rupees One Lac only) together with two sure-
ties in the sum of Rs. 50,000/- (Rupees Fifty Thousand only) each to the satisfac-
tion of the trial Court with the stipulation that he shall appear before that Court
and any Court to which the matter be transferred, on all subsequent dates of
hearing and as and when called upon to do so.
_______

2020 (40) G.S.T.L. 26 (Gau.)
IN THE HIGH COURT OF GAUHATI
Soumitra Saikia, J.
PROLOY SEAL
Versus
UNION OF INDIA
W.P. (C) No. 1808 of 2020, decided on 8-6-2020
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Rejection
of Application - Arbitrary rejection - Sustainability - Petitioner had filed two
separate identical applications for two different periods of Service Tax default
- Designated Committee under aforesaid scheme, while accepting one applica-
tion, rejected second application on the ground of ‘incorrect declaration’ - In
view of Petitioner’s plea that such rejection is unjust and arbitrary as both ap-
plications were filed on same footing, impugned order of rejection set aside -
Matter remanded to Committee for reconsideration and disposal of application
within two months as per law - If need be a fresh application be obtained from
petitioner - Earlier order in W.P. (C) No. 2149 of 2020 on a matter of similar na-
ture relied - Section 125 of Finance (No. 2) Act, 2019 - Article 226 of Constitu-
tion of India [paras 8, 11, 12]
Case remanded
CASE CITED
Assam Cricket Association v. Union of India — 2020 (38) G.S.T.L. 579 (Gau.)
— Relied on ..................................................................................................................................... [Para 10]
REPRESENTED BY : Shri A.K. Gupta, Advocate, for the Petitioner.
[Order]. - The Court proceedings have been conducted by means of cre-
ating a Virtual Court with the help of technology, so as to maintain distance be-
tween the staff, Advocates and the presiding Judge.
Heard Mr. S. Sharma, Learned Counsel for the petitioners and Mr. S.C.
Keyal, Learned Asst. SGI appearing for the respondents.

GST LAW TIMES  3rd September 2020  108