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2022 (12) TMI 43 - HC - GSTSeeking grant of Regular Bail - wrongful availment of input tax credit - non-existent suppliers - no receipt of goods - offence punishable under Section 132(1)(b)(c)(i)(3)(5) of the CGST Act, 2017 - HELD THAT:- Having regard to the facts and circumstances of the case and while noticing that the petitioner has been behind bars for a substantial period of about 9 months and that conclusion of trial is likely to consume time inasmuch as a large number of prosecution witnesses have been cited and as on date only 2 out of the cited 37 prosecution witnesses have been examined in pre-charge evidence, further detention of the petitioner will not serve any useful purpose. As such, without commenting anything as regards merits, the petition is accepted and the petitioner is ordered to be released on regular bail on his furnishing bail bonds/surety bonds to the satisfaction of learned trial Court/Chief Judicial Magistrate/Duty Magistrate concerned. Application allowed.
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