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2021 (12) TMI 606 - DSC - GSTSeeking grant of Regular Bail - fraudulent availment and utilization of input tax credit - section 69 of the CGST Act, 2017 - HELD THAT:- This Court observed that the offences is punishable up to 5 years, compoundable and triable by Court of Magistrate. Admittedly, the complaint against the applicant-accused is yet to be filed. Further, the allegations against the applicant-accused are yet to be established during the trial and trial will take long time. Thus, seeing the quantum of sentence accused is likely to face, gravity of the offence, severity of punishment, the liberty of an individual being involved, the period of custody of the accused, this court is of the considered opinion that the applicant / accused is entitled for concession of regular bail in this case. The applicant namely, SHRI RAMESHCHANDRA TULSIDAS AGARWAL is ordered to be released on bail in connection with the offence punishable U/s. 132(1)(B) & C of the CGST Act, 2017 on furnishing personal bond of ₹ 15,000/- with one surety like amount to the satisfaction of Ld. Trial Court/ Illaqua Magistrate/concern court - Application allowed.
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