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2021 (3) TMI 346 - DSC - GSTSeeking grant of Regular Bail - availment of fraudulent ITC - section 132 of GST Act 2017 - HELD THAT:- There has not been any allegation that he has been habitual evader of the GST, adjudication in the present case is yet to be carried out in order to fix the exact liability of the accused. He is already in custody since 13.02.2021, accused is stated to be an old aged person of 60 years suffering from several ailments, who is also having the responsibility of taking care of his old parents. The reversal deposit of the amount which has not been disputed by the Ld. SPP for the department. Determination of the exact liability as well as the loss to the exchequer is not averred, no reasonable apprehension of tampering with the evidence or hampering the investigation has been shown, accused is no more required for any custodial investigation, therefore, no purpose would be served to keep the accused behind bar. Considering all the facts and circumstances accused Mohinder Kumar be released on bail on furnishing personal bond in the sum of ₹ 5 lacs with one surety in the like amount to the satisfaction of Ld. MM/Duty MM concerned subject to the conditions imposed - application disposed off.
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