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2022 (4) TMI 399 - DSC - GSTSeeking grant of Default Bail - availment and passing input tax credit fraudulently - HELD THAT:- From the say of the prosecution and more particularly from the prosecution papers placed on record, it is evident that the three main accused Sameer Khan, Imran Bahalwan and Ketan Dugad were responsible for availing and passing on input tax credit by raising fake invoices and the applicant acted upon the instructions of the main accused with whom he was working as a tax consultant. It appears that the applicant received remuneration of ₹ 20,000/per month for doing his job. It does not appear that the applicant is beneficiary of the transactions involved. The three main accused are already released on default bail. The evidence is in the form of documentary nature which has already been collected during investigation and earlier inquiry. It does not appear that there is anything to be recovered from the present applicant. It seems that investigation can be carried out without further detention of the applicant. Under such circumstances, the further detention of the applicant-accused is not warranted although the investigation is shown to be still in progress, especially when till this date there are no formal accusations against the applicant in the form of FIR or complaint. The evidence in this case is mostly of documentary nature and also consists of digital record and it is in the custody of GST department and therefore, there does not appear any chances of tampering with the prosecution evidence, if the accused is released on bail - applicant-accused can be released on bail subject to certain conditions. Bail application allowed.
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