The modus operandi adopted by the petitioner is that he indulged in issuing GST invoices and e-way bills and passing on input tax credit to various customers without actual supply of goods. This Court is not inclined to grant regular bail to the petitioner. Therefore, the criminal petition is dismissed.
Section 132 of the CGST Act — Bail Application – The petitioner prayed for regular bail for the offences under Section 132(1)(i) of Act. The respondent alleged that the petitioner has collected and issued invoice or bill without supply of goods, leading to wrongful availment or utilization of ITC. The GST amount involved for the operations carried out by the petitioner from 01.07.2017 to 31.08.2020 is Rs. 10.89 crores. The petitioner submitted that the Act deals with compounding of offences. The punishment is five years. It is a cognizable offence and non-bailable. The petitioner submitted that the respondent authorities have arrested the petitioner on 02.11.2020 and since then he is in jail. The investigation is almost completed. Therefore, the petitioner’s bail application may be considered by imposing any conditions. The court observed that the offences alleged to have been committed by the petitioner and he was arrested only on 02.11.2020, this Court is not inclined to grant regular bail to the petitioner.
Held that:- The Hon’ble High Court dismissed the writ Petition.
The modus operandi adopted by the petitioner is that he indulged in issuing GST invoices and e-way bills and passing on input tax credit to various customers without actual supply of goods. This Court is not inclined to grant regular bail to the petitioner. Therefore, the criminal petition is dismissed.
Section 132 of the CGST Act — Bail Application – The petitioner prayed for regular bail for the offences under Section 132(1)(i) of Act. The respondent alleged that the petitioner has collected and issued invoice or bill without supply of goods, leading to wrongful availment or utilization of ITC. The GST amount involved for the operations carried out by the petitioner from 01.07.2017 to 31.08.2020 is Rs. 10.89 crores. The petitioner submitted that the Act deals with compounding of offences. The punishment is five years. It is a cognizable offence and non-bailable. The petitioner submitted that the respondent authorities have arrested the petitioner on 02.11.2020 and since then he is in jail. The investigation is almost completed. Therefore, the petitioner’s bail application may be considered by imposing any conditions. The court observed that the offences alleged to have been committed by the petitioner and he was arrested only on 02.11.2020, this Court is not inclined to grant regular bail to the petitioner.
Held that:- The Hon’ble High Court dismissed the writ Petition.