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2023 (9) TMI 1127 - HC - GSTSeeking grant of regular bail - forming fictitious entities and issuing of fake invoices without actual physical movement of goods from the firms operated by him - HELD THAT:- On perusal of record, it appears that the arrest memo was made on 09.03.2023, the applicant was produced before the learned Addl. Chief Judicial Magistrate on 10.03.2023. The applicant was sent for remand on 17.03.2023 and thereafter sent to Sabarmati Jail. The facts of the complaint would be required to be proved by the Director General of GST Department who has filed the complaint. The learned Additional Chief Metropolitan Magistrate has ordered to register the complaint vide order below Exhibit 1 - summons would have been served in jail. The trial would begin on the recording of the evidence from the side of the Department. There is no time bound procedure after the cognizance of the offence. Further, the trial will take its own time to conclude. In the case of SANJAY CHANDRA VERSUS CBI [2011 (11) TMI 537 - SUPREME COURT], a reference has been made to observe that the important factor while deciding the bail application certainly would be to take into consideration, the delay in concluding the trial. Section 138 of the Act makes provision for compounding of offences under the Act, even after the institution of prosecution, on payment by the person accused of the offence, such compounding amount in such manner as may be prescribed. The compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences, on payment of compounding amount as may be determined by the commissioner, the criminal proceeding already initiated in respect of the said offence shall stand abated. This Court is of the opinion that, discretion is required to be exercised to enlarge the applicant on regular bail. This Court has considered the following facts while exercising discretion in favour of the applicant - without discussing the evidence in detail, this Court, prima facie, is of the opinion that, this is a fit case to exercise discretion and enlarge the applicant on regular bail. Hence, the present application is allowed and the applicant is ordered to be released on regular bail.
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