Home Case Index All Cases GST GST + DSC GST - 2020 (12) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 265 - DSC - GSTGrant of Bail - Irregular CENVAT Credit - applicant submitted that passing of ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC - HELD THAT:- In the given facts, accused is a young man apparently having clean antecedents as no evidence has been brought forth by the department to show that he has previously been involved/engaged in similar offences. Further, the conduct of the accused seems to be reasonable during investigation as it as not come from the department that he evaded arrest or remained defiant to the directions of the IO. The accused is in custody since 29.10.2020 and during this time the department has got ample opportunity to interrogate him. However, same was not done by the department which makes it clear that his custodial interrogation is no more required and it is pertinent to note that the time line for filing the charge sheet is drawing near, however, despite this no request has come from the department to seek his interrogation. The frail health of the mother of accused and his own bad health are relevant consideration in the backdrop of the fact that he never acted as an obstructionist during investigation. Being sole bread earner and provider of the family is also a valid consideration for seeking bail where it is found that on account of his incarceration the entire family is subject to hardship. Further, the investigating agency is having the possession of all the documentary evidence collected so far and all other relevant material which is in the form of stamps, cheque books, debit cards, digital signatures and other material like invoices which they can scrutinize and for such scrutiny which is time consuming the further detention without any justification seems to be unreasonable. At the same time, interest of the department can be safeguarded by putting conditions on the accused so that he should not come in the way of fair and proper investigation in future also. Bail granted subject to conditions imposed - application allowed.
|