Code of Criminal Procedure, 1973–Sec. 439(2) [Corresponding Sec. 483(3) of BNSS, 2023]–Central Goods and Service Tax Act, 2017–Sec. 132–Bail–Prayer for cancellation–Observation of Court below that the applicant-petitioner was not the manager of three companies–It is not a condition precedent for prosecuting a person u/s. 132 of GST Act, therefore, the findings suffer from perversity–After adding the phraseology “causes to commit” just after “whoever commits” to take hold of the actual offender who enables such companies to avail the input credit illegally, the respondent accused can be held liable–Further, before arresting the respondent, he was duly informed regarding the grounds of arrest–Furthermore, the Authority recording the statement u/s. 70 is not a police officer, and the statement is not hit by Sec. 25 of the Evidence Act–Bail deserves to be cancelled.
