Keeping in view the entire facts of the matter brought on record, quantum of evasion of tax involved in the matter, period of custody of applicant and all attending facts and circumstances of the case, the Court is of the view that a case for bail is made out. Hence, the bail application is hereby allowed.
Section 132 of the CGST Act, 2017 – Bail --The applicant sought bail. The applicant’s counsel submitted that the applicant has been falsely implicated in the present case. The applicant was illegally taken into custody from 29.09.2021 to 01.10.2021 and he was tortured to give evidence against himself The Commissioner while issuing authorization of arrest has not recorded appropriate reasons. Till date opposite party has not quantified quantum of tax alleged to be evaded. The case involves only documentary evidence and that in case the applicant is granted bail there is no possibility of tempering with the evidence and that applicant has no criminal history. The respondent alleged evasion of GST of Rs. 1,01,76,022/- and Central Excise duty of Rs. 31,90,909/- and the investigation is still going on. The court observed that keeping in view the entire facts of the matter, quantum of evasion of tax, period of custody of applicant, a case for bail is made out.
Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.
Keeping in view the entire facts of the matter brought on record, quantum of evasion of tax involved in the matter, period of custody of applicant and all attending facts and circumstances of the case, the Court is of the view that a case for bail is made out. Hence, the bail application is hereby allowed.
Section 132 of the CGST Act, 2017 – Bail --The applicant sought bail. The applicant’s counsel submitted that the applicant has been falsely implicated in the present case. The applicant was illegally taken into custody from 29.09.2021 to 01.10.2021 and he was tortured to give evidence against himself The Commissioner while issuing authorization of arrest has not recorded appropriate reasons. Till date opposite party has not quantified quantum of tax alleged to be evaded. The case involves only documentary evidence and that in case the applicant is granted bail there is no possibility of tempering with the evidence and that applicant has no criminal history. The respondent alleged evasion of GST of Rs. 1,01,76,022/- and Central Excise duty of Rs. 31,90,909/- and the investigation is still going on. The court observed that keeping in view the entire facts of the matter, quantum of evasion of tax, period of custody of applicant, a case for bail is made out.
Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.