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2021 (6) TMI 1088 - HC - GSTSeeking grant of Bail - Availment of input tax credit without any transportation of goods - Section 132(1)(b)(c)(F) (1) read with Section 5 of Central Goods and Service Tax Act, 2017 - HELD THAT - In the facts and circumstances of the present case and looking to the seriousness of the offence(s) alleged against the petitioner, without expressing any opinion on the merits of the case, no case is made out to grant bail to the petitioner under Section 439 Cr.P.C. This bail application stands dismissed.
Issues: Bail application under Section 439 Cr.P.C. for offences under Central Goods & Services Tax Act, 2017.
Analysis: The petitioner filed a bail application under Section 439 Cr.P.C. after being arrested in connection with a complaint registered at the Directorate General of GST Intelligence, Jaipur Zonal Unit. The offences alleged against the petitioner were under Sections 132(1)(b), (c) & (f) of the Central Goods & Services Tax Act, 2017, punishable under Sections 132(1)(i) read with Section 132(5) of the Act. Additionally, the petitioner was accused of offences under Sections 132(1)(b)(c)(F) & (1) read with Section 5 of the Central Goods and Service Tax Act, 2017. The petitioner's counsel argued that the petitioner was merely an employee of a co-accused and highlighted that another co-accused, a Chartered Accountant, had already been granted bail by a coordinate Bench of the court. It was emphasized that the offence was triable by a Magistrate, with a maximum sentence of five years under the Act. The respondent's counsel contended that the petitioner, at the relevant time, was a proprietor/partner in various firms and had allegedly claimed input tax credit of ?11.03 crores wrongly, without any actual transportation of goods. The total input tax credit claimed by the petitioner and other co-accused individuals amounted to ?146 crores, as per the complaint submitted by the department. It was further mentioned that the investigation was still ongoing. After considering the submissions from both parties and evaluating the facts and circumstances of the case, the court, without expressing any opinion on the merits of the case, concluded that no case was made out to grant bail to the petitioner under Section 439 Cr.P.C. Consequently, the bail application was dismissed by the court.
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