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2023 (1) TMI 286 - DSC - GSTSeeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices, without there being any actual physical receipt of goods - bogus and fake invoices - HELD THAT:- No blanket ban can be put on bail merely because a person has been accused of an economic offence. In the present matter, applicant is in custody since 01.12.2022. The report submitted by the prosecution demonstrates that investigation qua the accused already stands concluded. Prosecution has already recorded the statement of the concerned persons including the transporters. The relevant documents have been collected. The fact that custodial interrogation of the accused is not warranted is evident from the fact that the prosecution never moved any application for the same. Prosecution has opposed the bail application on the ground that there is likelihood that accused would try to influence the transporters, whose statements have been recorded. The bail cannot be refused merely on the apprehension that accused would try to influence the transporters, more so, when no grounds for further custodial detention are made out. It is a settled law which has been reiterated by the Apex Court in number of judicial pronouncements that the purpose of custody of an accused is only to aid investigation. The custodial detention is not to be used as a tool for pre-trial punishment. Since, the custody of the accused is no longer required for aiding the investigation, therefore, no ground is made out for keeping him further detained in custody. Since, the custody of the accused is no longer required for aiding the investigation, therefore, no ground is made out for keeping him further detained in custody - the applicant/accused Jagdish Rai Bansal is admitted to bail subject to conditions stipulated. Bail application allowed.
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