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2023 (8) TMI 1219 - PUNJAB AND HARYANA HIGH COURTSeeking grant of Regular bail - availment of fraudulent input tax credit - issuance of tax invoices and Excise bills without supply of goods - HELD THAT:- This Court in the case titled as MANINDER SHARMA, VINOD KUMAR SUNNY MEHTA, AND SANDEEP SINGH VERSUS STATE TAX OFFICER, STATE TAX, MOBILE WING, JALANDHAR, PUNJAB. STATE OF PUNJAB & ANR., STATE OF PUNJAB THROUGH STATE TAX OFFICER, DEPTT OF EXCISE & TAXATION [2022 (9) TMI 119 - PUNJAB AND HARYANA HIGH COURT] has held in economic offences involving the IPC or Special Acts or cases triable by Magistrates once the investigation is complete, final report/complaint filed and the triple test is satisfied then denial of bail must be the exception rather than the rule. However, this would not prevent the Court from granting bail even prior to the completion of investigation if the facts so warrant. The veracity of the prosecution case shall be adjudicated upon during the course of trial. Admittedly, the case is triable by the Court of a Magistrate. The petitioner is in custody since 21.07.2022 and 22 out of the 33 prosecution witnesses have been examined so far. Therefore, the trial in the present case is not likely to be concluded any time soon. No serious apprehension has been expressed by the State that the petitioner would abscond from justice, tamper with the evidence or influence witnesses if granted the concession of bail. Therefore, in this situation, the further incarceration of the petitioner is not required. The present petition is allowed and the petitioner, namely, Puneet Sonkar, is ordered to be released on bail to the satisfaction of the Chief Judicial Magistrate/Duty Magistrate concerned.
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