TMI Blog2022 (12) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... for about 23 months and they cannot be indefinitely detained in custody pending trial. Maximum sentence which can be imposed upon applicants under Section 132 of the GST Act, 2017 is of five years. Charges against applicants has yet not been framed and during course of arguments, learned counsel for non-applicant on instructions submitted that investigation, so far as present applicants are concerned, is complete. Perusal of list of witnesses (Annexure A-1) would reflect that most of witnesses belong to non-applicant department i.e. government servant. Considering the above decisions of Hon'ble Supreme Court and the facts and circumstances of case at hand, particularly the fact that respondent filed complaint, applicants are in jail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d firms in Chhattisgarh, Jharkhand, Madhya Pradesh, West Bengal and Maharashtra; availed illegal benefits of input tax credits and thereby caused loss of Rs.258 Crore approximately to the government ex-chequer during financial years 2018-19, 2019- 20 2020-21. Applicants were arrested by non-applicant Department on 25.1.2021. After part investigation, complaint case was filed before the Court of Magistrate on 25.3.2021. Application for grant of bail filed by applicants before the Court below came to be rejected vide order dated 13.8.2021. 3. Mr. B.P. Sharma, learned counsel for applicants would submit that non-applicant/department has not placed any document along with complaint connecting applicants with alleged offence. Documents plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 admitted to have availed input tax credits by issuing invoices. He submits that documents of the case, which is pending before Court below, are with him, which are in 3-4 bundles. He places his reliance on the order dated 17.4.2020 passed in SLP No.1803/2020, parties being Sandeep Goyal vs. Union of India [reported in (2012) 1 SCC 40]. On specific query being put to learned counsel for nonapplicant with respect to stage of investigation, he replied based on instructions that investigation with respect to present applicants is complete. 5. I have heard learned counsel for parties and perused the documents placed on record. 6. First bail application of application of applicants was rejected on merits on 18.1.2022. On the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bail pending trial on stringent conditions in order to ally the apprehension expressed by CBI. 8. In case of Paresh Nathalal Chauhan (supra) Hon'ble Supreme Court was dealing with appeal seeking relief of bail in an offence alleged against applicant therein under Section 132 of the GST Act, 2017 and considering the period of detention of applicant therein has allowed appeal and granted bail to applicant observing thus:- On conspectus of the aforesaid matter, we are of the view that the appellant cannot be indefinitely detained in custody more so having already undergone a period of 25 months of custody when he can be sent behind bars for maximum five years. It is almost 50% of the sentence. Complaint has been filed. 9. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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