Considering the overall facts and circumstances which includes his age, antecedents, conduct the accused is entitled for bail subject to furnishing PB/SB in the sum of Rs. 5 lacs
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that he is about is 66 years of age and joined the investigation on first summon itself and did not abscond or flee away. He is suffering from several diseases. There is no documentary proof of applicant received any monetary benefit from the alleged offence. The accused company has already paid the entire GST. It is submitted that applicant was not interrogated even once during custody. The respondent counsel submitted that accused has utilized and availed ineligible ITC to the tune of Rs. 13.90 crore on the strength of goods less invoices received by the said company from various bogus firms on commission basis. The investigation is still under way and enquiries from various other stakeholders and recovery of documents is still pending. The Court observed that the applicant has clean antecedents as no evidence has been brought forth by the department to show that he has previously been involved/engaged in similar offences. The accused is in custody since 25.11.2020 for about a month and during this time the department got him examined only once which makes it clear that his custodial interrogation is no more required. Having a poor health due to several/multiple diseases may be due to old age is a relevant factor and same can be considered where other yardsticks of granting bail are met out.
Held that:-The Hon’ble High Court admitted bail on furnishing bail bond in the sum of Rupees five Lakhs subject to certain conditions.
Considering the overall facts and circumstances which includes his age, antecedents, conduct the accused is entitled for bail subject to furnishing PB/SB in the sum of Rs. 5 lacs
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that he is about is 66 years of age and joined the investigation on first summon itself and did not abscond or flee away. He is suffering from several diseases. There is no documentary proof of applicant received any monetary benefit from the alleged offence. The accused company has already paid the entire GST. It is submitted that applicant was not interrogated even once during custody. The respondent counsel submitted that accused has utilized and availed ineligible ITC to the tune of Rs. 13.90 crore on the strength of goods less invoices received by the said company from various bogus firms on commission basis. The investigation is still under way and enquiries from various other stakeholders and recovery of documents is still pending. The Court observed that the applicant has clean antecedents as no evidence has been brought forth by the department to show that he has previously been involved/engaged in similar offences. The accused is in custody since 25.11.2020 for about a month and during this time the department got him examined only once which makes it clear that his custodial interrogation is no more required. Having a poor health due to several/multiple diseases may be due to old age is a relevant factor and same can be considered where other yardsticks of granting bail are met out.
Held that:-The Hon’ble High Court admitted bail on furnishing bail bond in the sum of Rupees five Lakhs subject to certain conditions.