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2024 (2) TMI 356 - HC - GSTSeeking grant of Regular Bail - availing benefit of Input Tax Credit on the basis of forged and fictitious record to the tune of crores of rupees - HELD THAT - The offence alleged against the present applicant is punishable with imprisonment for 5 years. The applicant is in custody since 12.10.2023. The trial of the offence is not likely to commence and conclude in the near future. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The present application is allowed.
Issues involved:
The application for regular bail under Section 439 of the Code of Criminal Procedure, 1973 in connection with a case registered with Directorate General of GST Intelligence, Rajkot. Details of the Judgment: *Issue 1: Application for Regular Bail* The applicant was arrested for availing Input Tax Credit on the basis of forged records worth crores of rupees. The applicant cooperated with the investigation and provided information leading to a complaint against them. The punishment for the offense is imprisonment for five years, triable by a Magistrate. The trial is not expected to start soon. The respondent opposed bail citing the scam amounting to Rs. 1466 crores. The Court considered the allegations, the applicant's custody since arrest, and the nature of the offense. Relying on the case of Sanjay Chandra v. CBI, the Court granted bail with conditions including a personal bond of Rs.10,000 and monthly reporting to authorities. *Issue 2: Conditions for Bail* The bail conditions include not misusing liberty, not obstructing the investigation, surrendering passport, not leaving Gujarat without permission, monthly reporting to authorities, providing the current address, and not committing any other offense. Breach of conditions empowers the Sessions Judge to take appropriate action. The lower Court can modify or relax conditions as per the law. The trial Court is instructed not to be influenced by the preliminary observations made by the High Court during the bail order. *Separate Judgment:* No separate judgment was delivered by the judges.
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