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Keeping in view the facts and circumstance of the case and the gravity and seriousness of the offence, the bail application is liable to be rejected.

Section 132 of the CGST Act, 2017— Bail -- The applicant prayed for bail, for the offences committed under section 132 of the Act on the ground that the applicant is innocent and there is no criminal history. His arrest has been made in a frivolous case based on false and bogus facts. The investigation was initiated by conducting raid and search operation on 25-05-2019 and during this long period of 20 months, the respondent failed in collecting any evidence him. He has fully cooperated in the investigation of the case. The respondent alleged that the ITC of Rs. 159.20 Crores had been passed on through 47 firms leading to wrongful availment or utilization of ITC. There is a possibility to be tampered with the evidence and the witnesses if the applicant is released on bail. The court observed that during investigation by the department it was found that the input Tax Credit of Rs. 159.20 Crores had been passed on through 47 Firms leading to wrongful availment or utilisation of input tax credit. The court in view the facts and circumstance of the case and the gravity and seriousness of the offence, did not find it a fit case for bail. Held that:-The Hon’ble Court rejected the bail application.
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