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2024 (1) TMI 1097 - CHHATTISGARH HIGH COURTGrant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - HELD THAT:- Hon’ble Supreme Court in the case of SANDEEP GOYAL VERSUS UNION OF INDIA [2020 (5) TMI 240 - SC ORDER] considering the submission of learned counsel for applicant in that case that the applicant therein has already been undergone one year and eight months imprisonment, the maximum sentence to be awarded is of five years, has refused to allow the application/appeal filed by applicant therein and disposed of the SLP observing that the State shall make endeavour to complete the investigation within three months. In the case at hand, the applicant was arrested only on 30.09.2023, the matter is still under investigation. Considering the facts and circumstances of the case, allegations made against the applicant, evidence collected by the prosecution, seriousness of the offence and further considering the law laid down by the Hon’ble Supreme Court in the matter of Sandeep Goel, present case is not found to be a fit case to enlarge applicant on bail. This application filed under Section 439 of CrPC is rejected.
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