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2021 (3) TMI 701 - HC - GSTSeeking grant of Regular Bail - wrong availment of Input Tax Credit - offence under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017 - HELD THAT - The order relied upon the counsel appearing for the State and Mr. Sourabh Singla wherein regular bail had been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investigated and the challan stands presented and therefore, custody of the petitioner herein would no longer be required. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of adequate personal/surety bond amounting to ₹ 10 lakhs to the satisfaction of concerned trial Court/Duty Magistrate.
Issues:
Grant of regular bail under Section 439 Cr.P.C. in a case registered under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017. Analysis: The petitioner filed a petition seeking regular bail in a case registered by the State Tax Officer under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017. The petitioner argued that he was arrested for wrong availment of Input Tax Credit and disputed the liability imposed on him. The petitioner contended that the liability should be lower than the amount claimed by the authorities. Additionally, the petitioner highlighted the absence of an FIR or complaint at the time of filing the petition, challenging the vires of relevant sections of the GST Act. The petitioner referenced previous cases where bail was granted to individuals in similar situations, emphasizing discrepancies in the amount claimed by the authorities and the disputed liability. The respondent-State, represented by the State Tax Officer, opposed the grant of regular bail, referring to a previous order where bail was denied due to incomplete investigation. However, in the present case, the investigation was complete, and the challan had been presented. The respondent argued that the petitioner had filed Input Tax Credit exceeding the assessed amount. The Court considered arguments from both parties, reviewed relevant case laws challenging the vires of GST Act sections, and noted previous instances where bail was granted to similarly situated individuals. After thorough consideration, the Court granted the petitioner regular bail upon execution of a personal/surety bond of ?10 lakhs to the satisfaction of the trial Court/Duty Magistrate. The petitioner was directed to surrender his passport, not leave the country without court permission, and the release on bail was not to be construed as an opinion on the case's merits. The decision was based on the completion of the investigation and presentation of the challan, indicating that the petitioner's custody was no longer necessary.
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