2018 (10) TMI 1830 - HC - GST

Grant of Regular Bail - fake firms - Allegation against the petitioner is that he had helped his co-accused in the commission of the offence - case of petitioner is that the petitioner has been falsely involved in this case - HELD THAT - The bail petitions filed by co-accused Sandeep Kumar Agarwal and Ram Kumar Singh have been dismissed by co-ordinate Bench of this Court. All the accused in connivance with each other had created fake firms and had made fake entries with a view to take input tax credit from the State. Since, bail petitions filed by co-accused were dismissed by co-ordinate Bench of this court, no ground for grant of bail to the petitioner is made out - Application dismissed.

Summary

The High Court of Rajasthan dismissed a petition for regular bail filed by the petitioner under Section 439 of the Code of Criminal Procedure, 1973. The petitioner was accused of offenses under Sections 132(1)(b),(c),(f),(h),(j), and (k) of the Central Goods and Services Tax Act, 2017. The petitioner was alleged to have assisted co-accused in committing the offense of creating fake firms and fake entries for fraudulent input tax credit. The bail was denied as similar petitions by co-accused had been dismissed earlier by the court.