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2023 (7) TMI 1343 - HC - GSTSeeking grant of Regular Bail - claiming false GST credit - offences punishable under Sections 409, 419, 465, 467, 468, 471, 120-B and 34 of the Indian Penal Code - HELD THAT:- What is alleged against present applicant is that he was instrumental in preparing forged bills and thereby claim GST credit; whereas the real beneficiary of those GST bills was the coaccused and not the present applicant as the applicant is merely serving in the firm - there is no past antecedent reported against the present applicant as per the say of learned advocate appearing for the applicant; In the facts and circumstances of the present case, the case of the present applicant is considered. Having heard the learned advocates for the parties and perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Bail application allowed.
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