This court is not inclined to grant bail to accused considering the ongoing investigation.
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that he is innocent and has been falsely implicated in the present case and he was arrested on 17.12.2020. It is alleged that the applicant is involved in issuance of fake invoices without actual delivery of goods and thereby availing ITC. The accused used to purchase and sell goods legally and was regular in paying GST returns and movements of goods were proper and valid through e way bills. No custodial interrogation of the accused has been done in jail. The respondent counsel submitted that investigation is still pending. The statement of the CA are to be recorded. The court observed that the applicant has himself disclosed that all relevant documents/material pertaining to the alleged transactions is lying with his CA, who is still absconding. Therefore, considering the totality of circumstances, this court is not inclined to grant bail to accused at this stage.
Held that:-The Hon’ble High Court dismissed the bail application.
This court is not inclined to grant bail to accused considering the ongoing investigation.
Section 132 of the CGST Act, 2017— Bail -- The applicant moved bail application. The applicant counsel submitted that he is innocent and has been falsely implicated in the present case and he was arrested on 17.12.2020. It is alleged that the applicant is involved in issuance of fake invoices without actual delivery of goods and thereby availing ITC. The accused used to purchase and sell goods legally and was regular in paying GST returns and movements of goods were proper and valid through e way bills. No custodial interrogation of the accused has been done in jail. The respondent counsel submitted that investigation is still pending. The statement of the CA are to be recorded. The court observed that the applicant has himself disclosed that all relevant documents/material pertaining to the alleged transactions is lying with his CA, who is still absconding. Therefore, considering the totality of circumstances, this court is not inclined to grant bail to accused at this stage.
Held that:-The Hon’ble High Court dismissed the bail application.