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2021 (9) TMI 1347 - HC - GSTSeeking grant of bail - claiming of input tax credit without any transportation of goods - triable offence or not - compoundable offence or not - 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 it is not considered a fit case to enlarge the petitioner on bail under Section 439 Cr.P.C. This bail application stands dismissed.
Issues: Bail application under Section 439 Cr.P.C. in connection with offence(s) under Section 132 CGST Act, 2017.
Analysis: The petitioner filed a bail application under Section 439 Cr.P.C. in connection with a case filed by the Office of Commissioner, CGST Jaipur for offences under Section 132 CGST Act, 2017. The petitioner's counsel argued that the petitioner was falsely implicated, has been in custody for a long time, and the offence is triable by a Magistrate with a maximum punishment of 5 years. The counsel also highlighted that no show cause notices were given to the petitioner and that the trial might take a long time. On the other hand, the respondent's counsel contended that the petitioner and others claimed input tax credit of &8377; 18.91 Crores without actual transportation of goods, with the total credit claimed amounting to thousands of Crores. The investigation against the petitioner was still pending. In the judgment, the court, without expressing any opinion on the merits of the case, dismissed the bail application based on the seriousness of the alleged offences. The court considered the arguments presented by both parties and the facts of the case. Despite the petitioner's claim of being falsely implicated and the potential delays in trial proceedings, the court found the allegations serious. The respondent's submission regarding the substantial amount of input tax credit claimed without proper justification added weight to the seriousness of the case. The court's decision to dismiss the bail application was based on the gravity of the offences alleged under the CGST Act, 2017, and the ongoing investigation against the petitioner. The court clarified that the decision did not reflect any opinion on the actual guilt or innocence of the petitioner but was made considering the circumstances and the nature of the charges. In conclusion, the High Court, presided over by Hon'ble Mr. Justice Narendra Singh Dhaddha, dismissed the bail application under Section 439 Cr.P.C. in connection with the offences under Section 132 CGST Act, 2017. The decision was based on the seriousness of the allegations, the substantial amount of input tax credit claimed without proper documentation, and the ongoing investigation against the petitioner. The court refrained from expressing any opinion on the merits of the case but deemed it unfit to grant bail to the petitioner given the circumstances and the nature of the charges.
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