Home Case Index All Cases GST GST + HC GST - 2021 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 120 - HC - GSTSeeking grant of Bail - irregular availment of CENVAT Credit - wrongful utilization of bogus ITC on the strength of fake invoices without physical receipt of the goods - non-existent and fictitious business entities - HELD THAT:- The Hon'ble Apex Court in case of NIRANJAN SINGH VERSUS PRABHAKAR RAJARAM KHAROTE [1980 (3) TMI 258 - SUPREME COURT] has observed which has also been reiterated in case of SHRI P. CHIDAMBARAM VERSUS CENTRAL BUREAU OF INVESTIGATION [2019 (10) TMI 879 - SUPREME COURT] that at the stage of consideration of the matter for granting bail, detailed examination of evidence and elaborate documentation of the merits of the case should be avoided. The prosecution case is mainly based upon the documents in respect of the so-called clandestine business activities. The complaint having already been filed, by now more than four months have already passed. The Petitioner is a permanent resident of the city of Rourkela in the district of Sundergarh and as such hardly there remains the scope for him to flee away from justice. The proceeding for assessment of the GST payable for the transactions may be continuing where the party aggrieved may further carry Appeal and Revision as provided in law. Till such time at the stage of hearing of the application for grant of bail it may be difficult to prejudge the guilt of the Petitioner in ascertaining the exact quantum involved. The assessment in such matter is largely based on documents and relevant records which would take its own time. No other materials are placed to support that further detention of the Petitioner still stands as of necessity for the case. In the meantime, more than four months have passed since the detention of the Petitioner in custody and thus those stages of the investigation here appear to be over when it can be said that the Petitioner being enlarged on bail may stand on the way of proper investigation in collecting all the materials triggering derailment of investigation process with the possibility of the Petitioner influencing the witnesses and absconding on which scores there also stands no material particulars. The Petitioner be released on bail on furnishing bail - Application allowed.
|