Section 132 of the CGST Act, 2017 —Bail –--The applicant prayed for regular bail in respect of a case registered against them vide FIR No.15 dated 9.1.2019/10.1.2019. The FIR was lodged on the basis of a complaint made by State GST Officer, in cases of bogus/shell/fake firm, as no firm was found at the given address. The said firm was a non-existant firm and raised 89 bills amounting to Rs. 1,28,82,326/- and it was liable to pay tax of Rs. 1,20,75,425/-. It is alleged that the accused by way of floating bogus firms and raising bogus bills had claimed ITC to the tune of Rs. 1,28,82,326/- causing huge loss to the State Exchequer. The counsel for the petitioners submitted that the petitioners have falsely been implicated in the present case and that there is nothing on record to establish their involvement. The co-accused has already been granted bail. The court observed that upon investigation, the total loss caused to the State Exchequer on account of ITC availed on the basis of bogus documents has been found to be about Rs.1.80 crores. The evidence collected during the course of investigation clearly points towards complicity of the petitioners, who have committed a colossal fraud of about Rs.1.80 crores. The petitioners are habitual offenders, this Court does not find any ground for grant of bail to the petitioners at this stage.

Held that:- The Hon’ble High Court dismissed the petitions and directed the Trial Court to take necessary steps for examining the maximum number of witnesses. The Trial Court to make an endeavour to examine at least 50% of the cited witnesses within the next three months provided the accused extend utmost cooperation for the same. In case, there is inordinate delay in conclusion of trial, it shall always be open to the petitioners to move afresh to the Trial Court for grant of bail.