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2022 (7) TMI 132 - HC - GSTSeeking grant of Regular Bail - availment of fraudulent input tax credit - supply of only invoices without actual supply of goods - economic offence or not - offence punishable under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017 - HELD THAT:- Upon perusal of the material placed on record, in the facts of present case, based on the investigation and after complying the statutory mandatory provision, the applicant herein is arrested on 26.11.2021. The tenure of the alleged offence is between 2017 to 2019. The respondent no. 2 already determined the tax amount and has served demand notice and thereafter, complaint before the court concerned is filed. The entire case is based on documentary evidence and same has been seized by the department. In such circumstances, merely an offence is termed as ‘economic offence’, it would not mean that in every case bail needs to be denied. Whether bail is granted or not, it always depends on peculiar facts of each case. In the facts of the present case, more particularly fact that after filing the complaint, there is no progress in the trial proceedings and considering the cases of the court concerned, the trial of the case will take considerable time. The applicant is in custody since 26.11.2021 and he having no any past antecedent of like nature and there is no possibility of he being flee from justice and therefore, this Court does not find any good reason to detain the applicant in custody, that too, after completion of investigation and filing of the complaint. Thus, no useful purpose would be served by keeping the applicant behind bar, thus, present application is allowed and he is ordered to be released on bail, subject to conditions imposed - application allowed.
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