In the considered view of this Court, accused is entitled for bail subject to conditions
Section 132 of the CGST Act, 2017—Bail -- The applicant prayed for bail on the grounds that he has never been involved in any other offence; is susceptible to Covid 19 virus; his mother is suffering from several diseases and she is bed ridden. The allegations against the applicant are of passing of ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC. The respondent department opposed bail on the ground that applicant is the master mind behind creation of multiple firms. He supplied bills to various firms without actual supply of goods on commission basis. He filed GSTR-1 & GSTR-3B in respect of the said firms and operated all bank accounts of 31 firms and earning 2-3% commission on issuing fake bills without supply of goods. The court relied decision in Dipak Subhash Chandra Mehta Vs. CBI. The court observed that the applicant conduct is reasonable during investigation. He is in custody since 29.10.2020 and during this time the department has got ample opportunity to interrogate him, which was not done by the department which makes it clear that his custodial interrogation is no more required. The agency is having the possession of all the documentary evidence collected so far and all other relevant material.
Held that:-The Hon’ble Court granted bail subject to furnishing PB/SB in the sum of Rs. 5 lacs with one surety in the like amount subject to certain conditions.
In the considered view of this Court, accused is entitled for bail subject to conditions
Section 132 of the CGST Act, 2017—Bail -- The applicant prayed for bail on the grounds that he has never been involved in any other offence; is susceptible to Covid 19 virus; his mother is suffering from several diseases and she is bed ridden. The allegations against the applicant are of passing of ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC. The respondent department opposed bail on the ground that applicant is the master mind behind creation of multiple firms. He supplied bills to various firms without actual supply of goods on commission basis. He filed GSTR-1 & GSTR-3B in respect of the said firms and operated all bank accounts of 31 firms and earning 2-3% commission on issuing fake bills without supply of goods. The court relied decision in Dipak Subhash Chandra Mehta Vs. CBI. The court observed that the applicant conduct is reasonable during investigation. He is in custody since 29.10.2020 and during this time the department has got ample opportunity to interrogate him, which was not done by the department which makes it clear that his custodial interrogation is no more required. The agency is having the possession of all the documentary evidence collected so far and all other relevant material.
Held that:-The Hon’ble Court granted bail subject to furnishing PB/SB in the sum of Rs. 5 lacs with one surety in the like amount subject to certain conditions.