This petition is allowed and the order passed by this Court, granting interim bail to the petitioner, is hereby made absolute.
Section 132 of the CGST Act, 2017—Bail -- The petitioner prayed for regular bail. It is alleged that the petitioner wrongly availed ITC of Rs. 12.19 crores. The counsel for petitioner submitted that no show cause notice was issued to the petitioner before arresting him, therefore, no legal procedure was followed. The court observed that the petitioner is in custody since 03.08.2021; offences are triable by the Court of Magistrate and he is no more required for custodial investigation.
Held that:-The Hon’ble High Court allowed the petition and made the order dated 22.09.2021 passed by this Court, granting interim bail to the petitioner, absolute.
This petition is allowed and the order passed by this Court, granting interim bail to the petitioner, is hereby made absolute.
Section 132 of the CGST Act, 2017—Bail -- The petitioner prayed for regular bail. It is alleged that the petitioner wrongly availed ITC of Rs. 12.19 crores. The counsel for petitioner submitted that no show cause notice was issued to the petitioner before arresting him, therefore, no legal procedure was followed. The court observed that the petitioner is in custody since 03.08.2021; offences are triable by the Court of Magistrate and he is no more required for custodial investigation.
Held that:-The Hon’ble High Court allowed the petition and made the order dated 22.09.2021 passed by this Court, granting interim bail to the petitioner, absolute.