2021 (12) TMI 1305 - HC - GST

Seeking grant of bail - generation of fake bills for passing ITC - similarly situated co-accused Praveen Jangir has been enlarged on bail by co-ordinate Bench of this court - 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.

Summary

Issues:
Bail application under Section 439 Cr.P.C. in connection with offences under CGST Act, 2017.

Analysis:
The petitioners, represented by their counsel, argued that they were wrongly implicated in the case and have been in custody since a specific date. They cited the case of a co-accused who was granted bail by a co-ordinate Bench for the sake of parity. The petitioners' counsel also highlighted that the department had seized all their documents and that the maximum punishment for the alleged offence is five years. Therefore, they requested bail based on these grounds.

On the other hand, the respondent, represented by their counsel, contended that the petitioners had engaged in fraudulent activities, including generating fake bills worth a substantial amount, passing on input credit, and creating fake firms for tax benefits. The investigation was ongoing, and the respondent argued against granting bail based on the severity of the allegations.

After considering the arguments presented by both parties and the gravity of the alleged offences without expressing any opinion on the case's merits, the judge concluded that it was not a suitable case to grant bail under Section 439 Cr.P.C. Consequently, the bail applications were dismissed.