This Court has taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different places necessitating reasonably sufficient time to the Investigating Agency. Accordingly, the prayer for bail of the petitioner stands rejected, at this stage.
Section 132 of the CGST Act, 2017 – Bail —-- The petitioner sought bail in connection with GST Case under Section 132 of the Act, 2017. The allegations against the petitioner are that he is involved in generation of invoices without actual supply of goods. The petitioner has been operating under the trade name, M/s Maruti Traders. He has been engaged in fraudulent practices of availing as well as passing on ITC accumulated through issuance of fake GST invoices. The counsel for the petitioner submitted that there is no allegation for an offence under Section 132(1). The concerned CGST authority has not prayed to release the petitioner on bail. The petitioner has been in custody for a month. The respondent Counsel objected to the prayer for bail and submitted that the investigation is still on. The petitioner evaded GST to the tune of Rs. 28,97,85,917/- by availing irregular ITC. The court observed that in respect of manipulation of invoices and thereby allegedly evading tax by the petitioner by way of illegally availing ITC, the enlargement of the petitioner on bail, at this stage is likely to hamper the investigation and tamper evidence which may amount to compromising with the entire investigation of the case.
Held that:- The Hon’ble High Court rejected the prayer for bail.
This Court has taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different places necessitating reasonably sufficient time to the Investigating Agency. Accordingly, the prayer for bail of the petitioner stands rejected, at this stage.
Section 132 of the CGST Act, 2017 – Bail —-- The petitioner sought bail in connection with GST Case under Section 132 of the Act, 2017. The allegations against the petitioner are that he is involved in generation of invoices without actual supply of goods. The petitioner has been operating under the trade name, M/s Maruti Traders. He has been engaged in fraudulent practices of availing as well as passing on ITC accumulated through issuance of fake GST invoices. The counsel for the petitioner submitted that there is no allegation for an offence under Section 132(1). The concerned CGST authority has not prayed to release the petitioner on bail. The petitioner has been in custody for a month. The respondent Counsel objected to the prayer for bail and submitted that the investigation is still on. The petitioner evaded GST to the tune of Rs. 28,97,85,917/- by availing irregular ITC. The court observed that in respect of manipulation of invoices and thereby allegedly evading tax by the petitioner by way of illegally availing ITC, the enlargement of the petitioner on bail, at this stage is likely to hamper the investigation and tamper evidence which may amount to compromising with the entire investigation of the case.
Held that:- The Hon’ble High Court rejected the prayer for bail.