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2022 (3) TMI 164 - HC - GSTSeeking grant of Bail - issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means - offences under Section 132(1)(b)(i) of CGST Act and Section 20 (xv) of the IGST Act - HELD THAT:- Though, there are serious allegations against the petitioners, but the same are required to be proved against them, in accordance with law, in order to secure their conviction, which is likely to take sometime. The offences, for which the complaint has been filed against the petitioners, attract punishment of imprisonment for a term which may extend to five years with fine. Petitioners are in custody since 21.7.2021. The investigation qua the petitioners has already been completed and, therefore, the complaint stands filed against them on 19.9.2021. Pretrial prolonged incarceration cannot be allowed as a matter of rule. No presumption of guilt can be attached against the petitioners as cardinal principle of criminal jurisprudence in our legal system is to presume innocence of accused till proved otherwise. The respondent has already made necessary recoveries and seizures of documents, including electronic records from the petitioners. It is not the case of the respondent that some more recoveries are to be affected from the petitioners. It is also not the case of the respondent, that petitioners had not cooperated with the investigation agency during investigation. The only apprehension of the respondent that in case of release of petitioners on bail the investigation underway in respect of the other persons may be hampered, can be taken care of by imposing appropriate and suitable conditions against the petitioners. Petitioners are ordered to be released on bail - Petition allowed.
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