Home Case Index All Cases GST GST + HC GST - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 126 - HC - GSTSeeking grant of Bail - illegal availment of ITC - offence punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(k) of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Following aspects are considered : I) Investigation is concluded as the complaint has been filed. II) The applicant is in custody since 22082021; III) Learned Senior Advocate for the applicant submitted that co-accused who were also part of the system in claiming fraud ITC, have been enlarged on default bail. IV) Considering the maximum sentence of 5 years. V) Learned Senior Advocate for the applicant under instruction submitted that the applicant is ready and wiling to deposit an amount of Rupees One Crore Only within the period of six months; VI) Learned Additional Public Prosecutor under the instructions of the Investigating Officer is unable to bring on record any special circumstances against the applicant. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail - The applicant is ordered to be released on regular bail - Application allowed.
|