Keeping in view the facts and circumstance of the case and the gravity and seriousness of the offence, the bail application is liable to be rejected.
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that the applicant was arrested on 30.12.2020. He was arrested only because he declined to pay any amount towards GST without adjudication of any demand against him. He is only on earner of his family. The entire case is based on the documents and no purpose would be served by keeping the applicant in jail. The applicant suffers from acute diseases and is on special diet and the applicant always requires an attendant to help him with the daily routine jobs and is 50 years old and needs continuous medical supervision. The respondent counsel submitted that the applicant has committed an offence which is cognizable and non-bailable. The court observed that the applicant has admitted irregular availment of ITC. He is sole proprietor of his firm and responsible for every act of his firm. Considering the gravity and seriousness of the offence, the court did not find it a fit case for bail.
Held that:-The Hon’ble High Court rejected the bail application.
Keeping in view the facts and circumstance of the case and the gravity and seriousness of the offence, the bail application is liable to be rejected.
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that the applicant was arrested on 30.12.2020. He was arrested only because he declined to pay any amount towards GST without adjudication of any demand against him. He is only on earner of his family. The entire case is based on the documents and no purpose would be served by keeping the applicant in jail. The applicant suffers from acute diseases and is on special diet and the applicant always requires an attendant to help him with the daily routine jobs and is 50 years old and needs continuous medical supervision. The respondent counsel submitted that the applicant has committed an offence which is cognizable and non-bailable. The court observed that the applicant has admitted irregular availment of ITC. He is sole proprietor of his firm and responsible for every act of his firm. Considering the gravity and seriousness of the offence, the court did not find it a fit case for bail.
Held that:-The Hon’ble High Court rejected the bail application.