Considering the fact that investigation has been completed and accused persons are no longer required for custodial interrogation, both the accused persons are hereby accorded bail
Section 132 of the CGST Act, 2017—Bail -- The applicants submitted that they are sole bread earner of their families and are languishing in jail since 19.11.2020. First regular bail application was dismissed on 22.11.2020 on the ground that investigation was then at a very crucial stage. Since then Investigation has been completed and the entire evidence is in custody of the department, the custody of the applicants is no longer required by the Department. Trial would take long time and applicants pass the tripod test as they are not flight risk or they can tamper with the evidence or influence witnesses. The applicants have not been interrogated once since 22.11.2020. They have been cooperative throughout and considering their age, antecedents, conduct and change in circumstances they may be accorded bail subject to any just condition. The respondent opposed the bail and submitted that the firms formed by accused persons were never found existing at their registered addresses and the documents uploaded in the GST Portal for obtaining registration by accused persons were also fabricated. The said firms availed fake ITC to the tune of Rs. 25 crores approximate. The court observed that the grant of bail depends upon complex of facts and factors considered in the light of golden principles laid down from time to time by the higher Courts. The court relied the decision in Dipak Subhash Chandra Mehta Vs, CBI : (2012) 4 SCC 134. The court further observed that accused persons are languishing in jail since 19.11.2020 and investigation has been completed and the Department has filed complaint and they are no longer required for custodial interrogation.
Held that:-The Hon’ble High Court directed that the applicants be released on bail subject to furnishing PS/SB of Rs. 5,00,000/- each with certain conditions.
Considering the fact that investigation has been completed and accused persons are no longer required for custodial interrogation, both the accused persons are hereby accorded bail
Section 132 of the CGST Act, 2017—Bail -- The applicants submitted that they are sole bread earner of their families and are languishing in jail since 19.11.2020. First regular bail application was dismissed on 22.11.2020 on the ground that investigation was then at a very crucial stage. Since then Investigation has been completed and the entire evidence is in custody of the department, the custody of the applicants is no longer required by the Department. Trial would take long time and applicants pass the tripod test as they are not flight risk or they can tamper with the evidence or influence witnesses. The applicants have not been interrogated once since 22.11.2020. They have been cooperative throughout and considering their age, antecedents, conduct and change in circumstances they may be accorded bail subject to any just condition. The respondent opposed the bail and submitted that the firms formed by accused persons were never found existing at their registered addresses and the documents uploaded in the GST Portal for obtaining registration by accused persons were also fabricated. The said firms availed fake ITC to the tune of Rs. 25 crores approximate. The court observed that the grant of bail depends upon complex of facts and factors considered in the light of golden principles laid down from time to time by the higher Courts. The court relied the decision in Dipak Subhash Chandra Mehta Vs, CBI : (2012) 4 SCC 134. The court further observed that accused persons are languishing in jail since 19.11.2020 and investigation has been completed and the Department has filed complaint and they are no longer required for custodial interrogation.
Held that:-The Hon’ble High Court directed that the applicants be released on bail subject to furnishing PS/SB of Rs. 5,00,000/- each with certain conditions.