Bail Application — Section 132 of the CGST Act, 2017—The petitioner filed bail application under Section 439 of Cr.P.C. The petitioner submitted that he is in custody since 19.01.2019 and not required for further investigation. Company has already deposited an amount of Rs. 6.95 crores with the concerned authority and in addition the company further deposited Rs. 4 crores. The petitioner has not been served show cause notice, and no further amount is required to be deposited by the company. He is merely an employee of the company. The respondent submitted that the petitioner had issued bogus invoices without actual movement of goods which led to involvement of fraudulent ITC of Rs. 40.58 crores. Case is still under investigation.
Held that:-The Hon’ble High Court dismissed the bail application.—Mukat Behari Sharma S/O Late Shri P.R. Sharma Vs Union of India, Through Commissionerate of Central Goods And Service Department, Alwar [2019] 09 TAXLOK.COM 092 (Rajasthan)