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2020 (9) TMI 1231 - HC - GSTSeeking grant of Bail - wrongful availment of Input Tax Credit on the basis of fake transaction of sales and supply which never took place - HELD THAT:- It is found that after initial arrest of the applicant, there is not enough material on record to show that the applicant was put to interrogation time and again. The records do not show as to what purpose is going to be served to get the applicant in custody any more at this stage when he has remained in custody for about a month before grant of ad-interim bail - It is also revealed that after arrest of the applicant and during the period he remained in custody for about 30 days, no further interrogation had taken place. There is hardly any cogent material placed before the Court to show that the applicant misused his liberty either by tampering with prosecution witnesses or attempting to flee away from justice except one solitary incident of refusing the summons which he has denied and which is disclosed for the first time during argument. In the absence of there being specific material placed before this Court, at this stage that the applicant had made any attempt to tamper with the prosecution witnesses or in any manner indulged in adversely affecting investigation or that he is at flight risk or that keeping him in jail would serve any purpose and last but not the least, there are no serious allegations of he misusing liberty while on interim bail and that the maximum punishment which could be awarded is five years, this Court is inclined to allow this application - Bail is granted subject to conditions imposed. Application allowed.
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