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2023 (7) TMI 708 - PUNJAB & HARYANA HIGH COURTSeeking grant of Regular bail - Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 132 of Union Territory Goods and Services Tax Act, 2017 read with Section 132 of the State(s) Goods and Services Tax Act, 2017 and Section 20 of Integrated Goods and Services Tax Act, 2017 - HELD THAT:- The present is a third successive bail petition and the amount involved in the present case is about Rs.188 crores. As per the learned counsel for the parties, the petitioner has already faced incarceration for about 2 years and the maximum sentence provided under the GST Act is stated to be 5 years. The criminal complaint is stated to be at the pre-charge stage only. Furthermore, it is neither the case of the respondent nor it has been argued by the learned counsel for the respondent that in case the petitioner is released on bail then he may abscond or flee from justice or may influence the witness or may tamper with the evidence. Considering the long custody of the petitioner which is about 2 years, this Court deems it fit and proper to grant regular bail to the petitioner. Consequently, the present petition is allowed and the petitioner is ordered to be released on regular bail on furnishing bail bond/surety bond to the satisfaction of the trial Court/Duty Magistrate concerned, if not required in any other case. Application allowed.
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