Bail Application — Section 132 of the CGST Act— The petitioner is alleged to have committed tax evasion to the tune of Rs. 4,02,00,136/- by generating bogus invoices of sales and purchases. The petitioner submitted that he is a young boy of 24 years, just a matriculate and is not even educated enough to understand or carry out transactions of such high magnitude running into more than Rs. 20 crores and he has been simply made a scapegoat. Further submitted that his identity documents were misused and a dummy firm was created, wherein alleged bogus entries were made to evade the government taxes. The petitioner has nothing to do with these transactions and he is ready to join the investigation, the case is based on documentary evidence and his custodial interrogation is not required. The respondent submitted that the petitioner not only cheated the Tax Authorities but committed criminal offence as well, by forging bogus receipts. According to him, the custodial interrogation of the petitioner is necessary.
Held that:- The Hon’ble High Court allowed the petition and ordered the petitioner to be released on anticipatory bail on furnishing bail bonds and surety bonds to the satisfaction of the CJM, and he shall join the investigation and shall appear before the IO as and when called to do so.—Abhishek Modgil Vs State of U.T. Chandigarh [2020] 25 TAXLOK.COM 024 (P&H)