TMI Blog2025 (4) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... BNSS. of the applicant-accused, namely Arun Garg, in a Complaint Case lodged against him, for the alleged commission of an offence punishable under Section 132 (1) (b) (f) (1) of The Central Goods and Services Tax Act, 2017 (hereinafter, referred to as CGST Act, in short, for brevity). 2. The Ld. Counsel, representing the applicant-accused named above submitted that the applicant was called by the GST Department on 27.01.2025. Accordingly, the applicant joined the inquiry still, he was arrested on the 28th. That he was in judicial custody w.e.f. 28.01.2025. Complaint has been filed against him before the concerned Magistrate. The offence allegedly committed by him, was punishable with imprisonment of 5 years maximum. Statements of 5-6 lab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms, without any actual work being done by him or the Firms for availing and passing of fraudulent Input Tax Credit, to the tune of Rs. 23.66 Crores without actual supply of goods leading to contravention of the GST law. That sanction for prosecution of the applicant has also been accorded, to the GST Department by the Competent Authority. Investigation was still going on. The brother of the applicant was also, involved in the commission of the said offence with the applicant. That in case, enlarged on bail, the applicant would misuse the concession, tamper with the evidence and abscond. Hence, it was pleaded, that the application in hand, be dismissed. 4. File, perused. Submissions of the Ld. Counsel, representing the applicant and the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bail depends upon facts and circumstances of each case, and it can not be said that because a long period of imprisonment has expired, bail must necessarily be granted. 7. The ratio of the judgment rendered in Rajesh Yadav @ Pappu Yadav Vs. CBI, through its Director, AIR 2007 SC 451, the Hon'ble Supreme Court held that interest of Society outweighs the individual interest of the person and the longer period of imprisonment can not be a ground for grant of bail. 8. There was every danger of the course of justice being thwarted, if the accused was enlarged on bail. The Court can not lose sight of the fact that such like of crimes, were on rise and therefore, the perpetrators of the crime must be dealt with, iron hands. Leniency, while g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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