2023 (10) TMI 1146 - HC - GST

Seeking grant of bail - fraudulent availment of input tax credit - HELD THAT - Vide order dated 19-1-2023, this Court had extended the interim bail subject to compliance of conditions mentioned therein. The petitioner s Counsel stated that such order has been complied with. Thus, there would be no justification to keep this bail pending waiting for the proper investigation. The petitioner was granted interim protection, and during the interregnum, there is no allegation that he had intimidated the victim or victim s family or the witnesses or that he had hampered the investigation, or despite being called to join the investigation, he did not appear before the investigator. There would be no justification to discontinue the interim protection, and the same is made absolute subject to the petitioner complying with the terms of all the interim bail orders - Petition allowed.

Summary

Issues:
The judgment involves the issue of anticipatory bail u/s 439 Cr.P.C. in a case related to fraudulent availing of input tax credits under GST.

Summary:
1. The petitioner sought anticipatory bail due to the fear of arrest in a case involving allegations of fraudulently availing input tax credits under GST.
2. The petitioner was granted interim protection by a Co-ordinate Bench, which is ongoing.
3. The petitioner's Counsel requested bail with stringent conditions, arguing against custodial investigation to prevent irreversible injustice to the petitioner and family.
4. The State's Counsel opposed the bail application.
5. The Court extended the interim bail, noting compliance with conditions and no adverse actions by the petitioner. The interim protection was made absolute, subject to compliance with all terms of the bail orders.
6. The petition was allowed, and the interim order was made absolute with strict compliance of all conditions, disposing of any pending applications.