Bail Application —Section 132 of the CGST Act, 2017— The petitioner filed fourth bail application under Section 439 of Cr.P.C. The petitioner submitted that maximum punishment provided in the Act is five years and he has remained in custody for a period of 19 months. The matter is still at the stage of pre-charge evidence. There are as many as 14 witnesses and statement of only two witnesses has been recorded in the pre-charge evidence so far. Co-accused has been enlarged on bail by this Court. The respondent submitted that the allegation against the petitioner is of passing of ITC to the tune of Rs.33 crores. However, an amount of Rs.13 crores was recovered from the beneficiaries. The court observed that maximum sentence involved is five years and petitioner has remained in custody for a period of 19 months and also matter is still at the stage of pre-charge evidence and co-accused has been enlarged on bail by this Court.
Held that:- The Hon’ble High Court allowed the fourth bail application with certain conditions.— Saurabh Chhajer S/o Shri Mahaveer Chand Chhajer Vs. State of Rajasthan, Through PP, Union of India [2020] 28 TAXLOK.COM 046 (Rajasthan)