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2022 (8) TMI 52 - HC - GSTBail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Section 132 (1)(b) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This Court finds that there is no dispute that the applicant is involved in an economic offence of considerable magnitude and gravity. The department has already filed complaint against the applicant, wherein list of witnesses has been furnished. The proprietor of two firms, namely, Sri Shyam International, Delhi and M/s Balaji Enterprises have also been made witnesses in the complaint, who were also the beneficiary of the allegedly illegal conduct of the applicant. The evidence collected against the applicant has been described in the complaint. The applicant is to be tried by the court of Special Chief Judicial Magistrate, Meerut. The alleged 75 non-existent firms could not be located till the filing of the complaint and if located the evidence collected from those firms could be led before the trial court. The applicant is in jail since 18.2.2022 and there is no allegation that he had any prior criminal history of any economic offence or otherwise against him. The Hon'ble Supreme Court in case of SANJAY CHANDRA VERSUS CBI [2011 (11) TMI 537 - SUPREME COURT], has observed that in deciding the bail applications an important factor which should certainly be taken into consideration by the court is the delay in concluding the trial. Here, taking into consideration the course of investigation adopted by the Department, the evidence, so collected, the trial will take considerable time and it may happen, if denied bail, the judicial custody of applicant can be prolonged beyond the statutory period of punishment which is five years. Taking into consideration the provisions of law and the fact that the Commissioner is empowered to recover the due amount and propose for abating the proceedings and as the trial will take its own time to conclude, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - The applicant is in jail since 18.2.2022 and has no criminal history. Keeping in view the nature of the offence, argument advanced on behalf of the parties, evidence on record regarding complicity of the accused, larger mandate of the Article 21 of the Constitution of India and the dictum of Apex Court in the case of DATARAM SINGH VERSUS STATE OF UTTAR PRADESH AND ANR. [2018 (2) TMI 410 - SUPREME COURT] and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail - Bail application allowed.
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