PANKAJ BHANDARI,J. - (1.) Petitioner has filed this second bail application under Section 439 of Cr.P.C.
(2.) Criminal Case No.143/2019, pending before the Chief Metropolitan Magistrate, Jaipur (Economic Offence Court) having case No.J/C (ADM.)/Alwar,2018-19/379 for offence under Sections 132(1)(a) read with Section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services Act, 2017 (RGST).
(3.) It is contended by counsel for the petitioner that petitioner imported goods worth Rs.108 crores in the year 2018. The first import was on 24.05.2018. Goods were exempted from tax subject to the condition that the products made from the goods were to be exported within a period of eighteen months. It is contended that the period of eighteen months have not expired till date. It is also contended that on special reasons being shown the period of export was extended by a period of six months and after period of six months to be extended on special conditions. It is contended that no notice for assessment was even issued by the authorities. A fire took place in the factory of the petitioner on 03.09.2018 which was reported to the police and fire brigade.;