TMI Blog2024 (2) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... bank accounts of these firms by using forged and fabricated documents - fraudulently issued invoices without actual movement of goods to avail and pass input tax credit (ITC) for utilization in payment of GST - HELD THAT:- There is no dispute that under Section 132 of the CGST Act maximum punishment prescribed is five years and petitioner has already remained in custody for more than 23 months. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Joshi, Advocate. ****** MAHABIR SINGH SINDHU, J. Present petition has been filed under Section 439 read with Section 437(6) of the Code of Criminal Procedure, 1973 for grant of regular bail to the petitioner in Criminal Complaint No. COMA-400 of 2019 dated 24.08.2019, under Section 132 of the Central Goods Services Tax Act, 2017 (for short CGST Act ) (P-1) pending before l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne is appearing on behalf of the sole respondent, purely in the interest of justice, posted for 11.01.2024. In the meantime, petitioner be released on interim bail in the present case till the next date of hearing on his furnishing adequate bail and surety bonds to the satisfaction of learned trial Court/CJM/Duty Magistrate concerned. (4) Learned Senior counsel for the petitioner conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il on 22.11.2023 and regularly appearing before the Court below. There is no allegation that in case petitioner is granted bail pending trial, he will misuse the concession in any manner; thus, in such a scenario, sending him in custody at this stage would not serve any purpose. (8) Consequently, the present petition is allowed. Interim bail granted to the petitioner, vide order dated 22.11.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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