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2022 (12) TMI 1364 - HC - GSTSeeking grant of Regular bail - firms had availed input tax credit on the basis of the invoices received without actual receipt of the goods from 7 registered entities - HELD THAT:- There is no straight jacket formula for consideration of bail to an accused, as it all depends upon the facts and circumstances of each case. In the case of UNION OF INDIA VERSUS K.A. NAJEEB [2021 (2) TMI 1212 - SUPREME COURT], it was held that under trials cannot indefinitely be detained pending trial. In the facts of present case, investigation is virtually over and amount as referred having been disclosed during the search proceedings. Therefore the contentions raised by the respondent authority that investigation is underway is not tenable. Admittedly, complaint is filed before the competent court. In such circumstances, when trial would take considerable time and the respondent authority failed to make out a case that further custody of the applicant is necessary, the detention for further period is unwarranted. The applicants are ordered to be released on regular bail, on executing personal bond of Rs.10,000/- each, with one surety each of the like amount to the satisfaction of the learned Trial Court and subject to the conditions imposed - application allowed.
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