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2023 (7) TMI 1380 - HC - GSTSeeking bail u/s 439 CrPC - Offences punishable under Sections 132 (1) (b) (c) (f) r/w Section 132 (5) of the Central Goods Services Tax Act, 2017 - HELD THAT - Bail application is allowed and it is ordered that the accused-petitioner, namely Vineet Gupta son of Shri Mahendra Prakash Gupta shall be enlarged on bail.
Issues involved: Application for grant of regular bail u/s 439 of CrPC to the petitioner in connection with a case u/s 132 of the Central Goods & Services Tax Act, 2017.
Summary: Bail Application by Petitioner: The petitioner sought bail, claiming false implication based on statements of other accused individuals. No recovery was made from the petitioner, who was not initially named in the case. The trial was expected to be prolonged, and other accused persons had already been released on bail. The petitioner had been in custody since a specific date. Arguments by Petitioner's Counsel: The petitioner's counsel cited relevant judgments to support the bail application. Opposition by CGST Department: The CGST Department contended that the petitioner was a key conspirator in a fraudulent scheme involving fake firms and ineligible Input Tax Credit amounting to crores. Investigations regarding multiple firms were ongoing, and the petitioner was alleged to have played a significant role in the fraudulent activities. Arguments by CGST Department's Counsel: The CGST Department's counsel referred to specific judgments to oppose the bail application. Court's Decision: After considering arguments from both sides and the material on record, the Court noted the petitioner's prolonged custody, lack of recovery, and the lengthy trial process. Citing a relevant Supreme Court case, the Court granted bail to the petitioner without expressing any opinion on the case's merits. Court Order: The Court allowed the bail application u/s 439 of CrPC, ordering the petitioner's release on bail upon furnishing a personal bond and sureties to ensure appearance before the trial court as required.
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