Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1458 - HC - GSTRejection of fourth bail application - Out of 12 witnesses, only 7 witnesses have been examined till date - offence under Section 132(1)(b) & (c) read with Section 132(1)(i) and Sub-Section (5) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Admittedly, the matter is at pre charge evidence and out of 12 witnesses, only 7 witnesses have been examined in pre charge evidence. It is true that after rejection of the fourth bail application wherein also the direction was given to the Trial Court to expedite the disposal of the case, the Trial Court has recorded the statement of the witnesses and six witnesses have been examined in the last four months. The Apex Court in Lalit Goyal vs. Union of India & Anr. [2022 (8) TMI 1319 - SC ORDER], which was a matter where the allegations against the accused was with regard of claim of input tax credit to the tune of Rs. 18.91 crores and accused had remained in custody for a period of one year and six months, directed the Trial Court to conclude the trial within six months - In the present case, the allegation pertains to an amount of about Rs. 47 crores and the custody period is one year and eight months, it is therefore not deemed proper to enlarge the accused-applicant on bail. Bail application dismissed.
|