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Considering the gravity of the offence, the prayer for bail is refused.

Bail Application — Section 132 of the CGST Act — The petitioner prayed for enlarging the petitioner on bail on any condition with complaint under Section 69 read with Section 132(1)(d) and 132(5) of the Act, 2017. The petitioner submitted that DGGI had already completed preliminary investigation, seized documents along with CPUs of desktop computers as such there is nothing remain to be seized further. The petitioner had written to the respondent regretting non-payment of dues and requested the GST authority to grant 4 months’ time for completion of the entire process and subsequent 14 months for repayment of the entire dues for which the petitioner and its company is liable. The Court observed that the petitioner admitted liability arising out of the activities which is around Rs.22.8 crores and has admitted liability of Rs.12.39 crores not having repaid for the period from December, 2018 to March, 2019.
Held that:- The Hon’ble High Court dismissed the bail application on the ground that there has been default on the part of the petitioner for non payment of revenue. The Court held that since the petitioner has made a request to the authority in the nature of compounding of the offence upon payment of the GST dues, the GST authority, on its own, can deal with the request of the prayer so made with a object in mind to compound the offence.—Manas Ranjan Pahi [2020] 20 TAXLOK.COM 169 (Calcutta)