It is settled principle of law that unless guilt of the accused is proved, it has to be presumed that the accused is an innocent. This Court is inclined to grant regular bail to the petitioner.
Section 132 of the CGST Act, 2017—Bail -- The petitioner sought regular bail for the alleged offence under Section 132 (1) (i) read with Section 132 (1)(h)(c) of the Act. The allegations against the petitioner are that they have wrongfully availed or utilized ITC for Rs. 10.89 Crores, by issuing GST invoices, e-way bills and passing on input tax credit to various customers without actual supply of goods. The counsel for the petitioner submitted that the respondent’s authorities have not followed the procedure laid down under Section 41-A of the Cr.P.C. The counsel submitted that investigation is almost complete and the petitioner is in jail from 02.11.2020. The court observed that the petitioner was arrested on 02.11.2020 and since then he is jail. The respondents have to collect evidence and record statements of witnesses, which will take considerable time to complete the investigation. It is settled principle of law that unless guilt of the accused is proved, it has to be presumed that the accused is an innocent.
Held that:- The Hon’ble High Court allowed the writ Petition and granted regular bail to the petitioner subject to certain conditions.
It is settled principle of law that unless guilt of the accused is proved, it has to be presumed that the accused is an innocent. This Court is inclined to grant regular bail to the petitioner.
Section 132 of the CGST Act, 2017—Bail -- The petitioner sought regular bail for the alleged offence under Section 132 (1) (i) read with Section 132 (1)(h)(c) of the Act. The allegations against the petitioner are that they have wrongfully availed or utilized ITC for Rs. 10.89 Crores, by issuing GST invoices, e-way bills and passing on input tax credit to various customers without actual supply of goods. The counsel for the petitioner submitted that the respondent’s authorities have not followed the procedure laid down under Section 41-A of the Cr.P.C. The counsel submitted that investigation is almost complete and the petitioner is in jail from 02.11.2020. The court observed that the petitioner was arrested on 02.11.2020 and since then he is jail. The respondents have to collect evidence and record statements of witnesses, which will take considerable time to complete the investigation. It is settled principle of law that unless guilt of the accused is proved, it has to be presumed that the accused is an innocent.
Held that:- The Hon’ble High Court allowed the writ Petition and granted regular bail to the petitioner subject to certain conditions.