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2024 (3) TMI 1221 - HC - GSTSeeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s 132(1)(i)(i) of GST Act - GST registration was either suspended or cancelled - bogus purchasers - invoice of none existing suppliers - HELD THAT - The fact that the compliant has been filed and further investigation which was pending in pursuance of the complaint has also been completed and the applicant has no previous criminal antecedents and as the complaint has already been submitted there is no chances of tampering with the evidences and further that the applicant is in jail since 05.11.2023 I am of the opinion that the applicant is entitled to be released on bail in this case without commenting on the merits of the case. However this Court hopes and trusts that the trial Court shall make earnest endeavour to conclude the trial as expeditiously as possible if there is no legal impediment.
Issues involved: Bail application u/s 439 of Cr.P.C. for offence u/s 132(1)(i)(i) of GST Act.
Summary: The applicant filed a First Bail Application u/s 439 of Cr.P.C. seeking regular bail for being arrested in connection with an offence u/s 132(1)(i)(i) of GST Act. The prosecution alleged that the applicant, as an authorized representative of a firm, availed Input Tax Credit (ITC) using invoices from non-existing suppliers, resulting in an ITC benefit of Rs. 6,18,65,343. The applicant, having no criminal antecedents, requested bail citing completion of investigation, pending trial, and family circumstances, including his mother's illness. The State opposed bail based on the gravity of the offence. After hearing both parties and reviewing the case diary, the Court noted the completion of investigation, lack of criminal history, and the filing of the complaint. Considering these factors and the applicant's custody since 05.11.2023, the Court granted bail without commenting on the case's merits. The applicant, Rahul Singhal, was directed to furnish a personal bond with sureties and comply with specified conditions, including attending court dates and not misusing bail. The Court emphasized the trial court's responsibility to expedite proceedings. The Court's decision to grant bail was based on the completion of investigation, lack of criminal record, and the filing of the complaint, allowing the applicant's release on specified conditions to ensure compliance and trial attendance.
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