M.Amarnath Reddy vs. State Of Andhra Pradesh
Held
The Court found the offence under Section 132 of the CGST Act to be attracted. Considering it an economic offence and the ongoing investigation, the Court was of the opinion that releasing the petitioner on bail could lead to tampering with evidence and influencing other parties.
Facts
The petitioner sought bail in a case involving alleged GST evasion. The prosecution claimed the petitioner floated companies to create fake invoices for trading in commodities, thereby defrauding the government and wrongly availing input tax credit.
Key Issues
Whether the petitioner is entitled to bail in an economic offence involving alleged GST evasion and creation of fake invoices.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
HONOURABLE SRI JUSTICE D.V.S.S. SOMAYAJULU CRIMINAL PETITION No.3811 of 2019 ORDER:
This Criminal Petition is filed by the petitioner under Section 437 and 439 of the Code of Criminal Procedure to enlarge the petitioner/accused on bail, in F.No.C.No.IV/06/12/2019-HQAE (GST) for the offence under Section 132(1) of Central Goods and Services Tax Act. Heard, Sri N Ashwin Kumar for Sri P. Kasi Nageswara Rao, learned counsel for the petitioner and the learned Special Public Prosecutor appearing for the respondent-State. The petitioner has been in custody because of an alleged offence committed by him and the avoidance of tax due to the Government. Learned counsel for the petitioner submits that the essential grievance and complaint of the GST Authorities can be seen in the remand report wherein the alleged modus operandi is described. He submits that the accusation is that the petitioner has floated a company called as Aadhya Enterprises meant to act as a sub contractor to main contractors laying optical fibre cables. In addition, another company called as Achith Enterprises Private Limited has been formed which is also formed to obtain contracts directly
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.