2025 (1) TMI 55 - SCH - GST

Seeking grant of bail - illegal claim of refund of accumulated ITC on account of trade/supply of goods - obtained GST Registration on fictitious documents and has never conducted any business activity from the registered premises - it was held by High Court that 'The detention of the applicant in jail is not required. The applicant is not involved in a heinous crime like murder or terrorism. The basic rule is, bail is rule and jail is exception . The allegations of serious financial impropriety are levelled against the applicant.' HELD THAT - It is not inclined to interfere with the impugned judgment granting bail and, hence, the present special leave petition is dismissed.

Summary

The Supreme Court, presided over by Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar, addressed a special leave petition. The Court condoned the delay in filing but expressed reservations about the High Court's observations concerning compliance with the Code of Criminal Procedure, 1973. Despite these reservations, the Supreme Court decided not to interfere with the High Court's judgment granting bail. Consequently, the special leave petition was dismissed, and any pending applications were disposed of.