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2022 (4) TMI 599 - HC - GSTSeeking grant of bail - availment of fraudulent ITC - sham subsidiaries - fake bills without the actual supply of goods - Sections 132(1)(C) and 132(1)(b) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Bail, as it has been held in a catena of decisions, is not to be withheld as a punishment. Bail cannot be refused as an indirect method of punishing the accused person before he is convicted. Furthermore, it has to be borne in mind that there is as such no justification for classifying offences into different categories such as economic offences and for refusing bail on the ground that the offence involved belongs to a particular category. It cannot, therefore, be said that bail should invariably be refused in cases involving serious economic offences. It is not in the interest of justice that the Petitioner should be in jail for an indefinite period - No doubt, the offence alleged against the Petitioner is a serious one in terms of alleged huge loss to the State exchequer, that, by itself, however, should not deter this Court from enlarging the Petitioner on bail when there is no serious contention of the Respondent that the Petitioner, if released on bail, would interfere with the trial or tamper with evidence. Having regard to the entire facts and circumstances of the case, especially the fact that the bread earning son of a family has been in custody for over a year now I do not find any justification for detaining the Petitioner in custody for any longer. As a side note, it is observed that more and more such cases are brought to the fore where the mere pawns who have been used as a part of larger conspiracy of tax fraud have been brought under the dragnet by the prosecution. It is perhaps time that the prosecution will do well to follow the trial upstream and bring the “upstream” parties who are the ultimate beneficiaries who are the gainers in these evil machinations. Thus, it is directed that the Petitioner be released on bail by the court in seisin over the matter, subject to conditions imposed - the instant bail application is allowed.
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