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2024 (2) TMI 296 - HC - VAT and Sales TaxSeeking grant of regular bail - availing input tax credit on bogus billings during the assessment period of 2011-2012 - fraudulently obtaining refund of Rs. 4,32,578/- by using false and fabricated documents which includes sale invoices of cigarettes regarding interstate sale to Rajasthan - HELD THAT:- It transpires that the petitioner is behind the bars since 28.06.2023. Investigating Agency has already completed the investigation and filed the final report under Section 173 and none out of the 18 prosecution witnesses have been examined so far. Culpability, if any, would be determined at the time of the trial and the similarly situated co-accused have already been granted the concession of regular bail by this Court vide Annexures P-3 and P-4 respectively. In view of the ratio of law laid down by Hon’ble Supreme Court in Prabhakar Tiwari Vs. State of UP and Anr. [2020 (1) TMI 1528 - SUPREME COURT] and MAULANA MOHD. AMIR RASHADI VERSUS STATE OF U.P. AND ORS. [2012 (1) TMI 407 - SUPREME COURT], the involvement of accused in other criminal cases cannot be the sole ground to deny him the concession of bail. Thus, without commenting upon the merits of the case lest it may prejudice the outcome of the trial, the petitioner- Ashok Sukhija is ordered to be released on regular bail during trial on his furnishing bail bonds/surety bonds to the satisfaction of Illaqa Magistrate/Trial Court - Petition allowed.
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