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2021 (10) TMI 1342 - HC - GSTSeeking grant of Bail - wrongful availment of input tax credit - offence(s) under Sections 132(1)(a),(c),(h),(2) read with Section (5) of Goods and Services Tax Act, 2017 - HELD THAT - Considering the material on record and taking into account the facts and circumstances of the case and considering the period of custody and the fact that proceedings may take long time and also the fact that offence is compoundable by Commissioner and without expressing any opinion on the merits of the case, this petition is allowed. Petitioner be admitted to regular bail subject to satisfaction of the trial Court.
Issues:
Bail application under Section 439 Cr.P.C. for arrest in connection with GST Act offences. Analysis: The petitioner filed a bail application under Section 439 Cr.P.C. after being arrested for offences under Sections 132(1)(a),(c),(h),(2) read with Section (5) of the Goods and Services Tax Act, 2017. The petitioner's counsel argued that the petitioner was falsely implicated, and the bail application was necessary due to the lengthy trial process, the compoundable nature of the case, and the absence of pending criminal cases against the petitioner. The specific allegation involved wrongful availment of input tax credit amounting to Rs. 5,12,18,594, which falls within the bailable limit of up to Rs. 5 crores. The petitioner had been in custody since September 22, 2021. The Public Prosecutor, along with the complainant's counsel, opposed the bail application citing the involvement of a significant amount in the case. After considering the material on record, the facts and circumstances of the case, the period of custody, the potential duration of proceedings, and the compoundable nature of the offence, the Court allowed the petition. The petitioner was granted regular bail, subject to satisfaction of the trial Court. The office was directed to send a copy of the order to the concerned trial Court for necessary compliance through e-mail/fax. The judgment did not express any opinion on the merits of the case, focusing solely on the procedural aspect of granting bail.
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