SC granted bail to applicant since investigation was complete for allegations of GST evasion
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Case Details: Ratnambar Kaushik v. Union of India - [2022] 145 taxmann.com 296 (SC)
Judiciary and Counsel Details
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- A.S. Bopanna & Hima Kohli, JJ.
- Anirban Bhattacharya, AOR for the Petitioner.
- Balbir Singh, ASG, Arijit Prasad, Sr. Adv., Rupender Sinhmar, Naman Tandon, Samarvir Singh, Prasenjit Mohpatra, Shyam Gopal, Prahlad Singh, Advs. & Mukesh Kumar Maroria, AOR for the Respondent.
Facts of the Case
The petitioner filed application seeking bail in the proceedings initiated under Section 132 before the High Court. The allegations against the petitioner were with regard to the transportation of unmanufactured tobacco and it was alleged that such procurement of unmanufactured tobacco was for clandestine manufacture and supply of zarda without payment of leviable duties and taxes. However, the High Court of Rajasthan dismissed the application. Therefore, the petitioner filed special leave petition before the Supreme Court.
Supreme Court Held
The petitioner filed application seeking bail in the proceedings initiated under Section 132 before the High Court. The allegations against the petitioner were with regard to the transportation of unmanufactured tobacco and it was alleged that such procurement of unmanufactured tobacco was for clandestine manufacture and supply of zarda without payment of leviable duties and taxes. However, the High Court of Rajasthan dismissed the application. Therefore, the petitioner filed special leave petition before the Supreme Court.
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