There is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. In the considered view of this Court, the petitioner deserves to be granted bail.
Section 132 of the CGST Act, 2017 – Bail —-- The petitioner sought bail for the offences under Section 132 of the Act, 2017. The petitioner counsel submitted that the petitioner was arrested on 12.07.2021. Offence report has already been laid indicating thereby that investigation of the case has already been completed. His involvement in evasion of taxes and Cess is amounting to more than Rs. Five Crores which is a cognizable offence under Section 132(1)(i) . It is alleged that the petitioner is found to have deliberately supplied goods without issuing invoices in violation of the Act with intention to evade Tax. The counsel for the petitioner submitted that since investigation of the case has been completed and formal offence report has been laid in the Court, there is no scope at all for hampering with the investigation or tampering with any of the materials connected with the case. The court observed that final offence report has been laid in this case, therefore, custodial detention of the petitioner is not essential. The accused-petitioner has been in custody for 60 (sixty) days. The petitioner deserves to be granted bail.
Held that:- The Hon’ble High Court directed that the accused-petitioner, shall be released on bail subject to certain conditions.
There is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. In the considered view of this Court, the petitioner deserves to be granted bail.
Section 132 of the CGST Act, 2017 – Bail —-- The petitioner sought bail for the offences under Section 132 of the Act, 2017. The petitioner counsel submitted that the petitioner was arrested on 12.07.2021. Offence report has already been laid indicating thereby that investigation of the case has already been completed. His involvement in evasion of taxes and Cess is amounting to more than Rs. Five Crores which is a cognizable offence under Section 132(1)(i) . It is alleged that the petitioner is found to have deliberately supplied goods without issuing invoices in violation of the Act with intention to evade Tax. The counsel for the petitioner submitted that since investigation of the case has been completed and formal offence report has been laid in the Court, there is no scope at all for hampering with the investigation or tampering with any of the materials connected with the case. The court observed that final offence report has been laid in this case, therefore, custodial detention of the petitioner is not essential. The accused-petitioner has been in custody for 60 (sixty) days. The petitioner deserves to be granted bail.
Held that:- The Hon’ble High Court directed that the accused-petitioner, shall be released on bail subject to certain conditions.