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2021 (3) TMI 701 - HC - GSTSeeking grant of Regular Bail - wrong availment of Input Tax Credit - offence under Section 132 (1) (c) of the Central GST Act, 2017 and Punjab GST Act, 2017 - HELD THAT:- The order relied upon the counsel appearing for the State and Mr. Sourabh Singla wherein regular bail had been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case that would not be so. The matter already stands investigated and the challan stands presented and therefore, custody of the petitioner herein would no longer be required. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of adequate personal/surety bond amounting to ₹ 10 lakhs to the satisfaction of concerned trial Court/Duty Magistrate.
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