2021 (10) TMI 1342 - HC - GST

Petitioner Granted Bail in GST Offences Under Section 439 Cr.P.C.

Sher Singh Shekhawat S/o Shri Ishwar Singh Shekhawat Versus Union Of India, Director General Of Goods And Services Tax Intelligence Jaipur Zonal Unit Jaipur Through Special Pp

Sher Singh Shekhawat S/o Shri Ishwar Singh Shekhawat Versus Union Of India, Director General Of Goods And Services Tax Intelligence Jaipur Zonal Unit ... Issues:Bail application under Section 439 Cr.P.C. for arrest in connection with GST Act offences.Analysis:The petitioner filed a bail application under Section 439 Cr.P.C. after being arrested for offences under Sections 132(1)(a),(c),(h),(2) read with Section (5) of the Goods and Services Tax Act, 2017. The petitioner's counsel argued that the petitioner was falsely implicated, and the bail application was necessary due to the lengthy trial process, the compoundable nature of the case, and the absence of pending criminal cases against the petitioner. The specific allegation involved wrongful availment of input tax credit amounting to Rs. 5,12,18,594, which falls within the bailable limit of up to Rs. 5 crores. The petitioner had been in custody since September 22, 2021.The Public Prosecutor, along with the complainant's counsel, opposed the bail application citing the involvement of a significant amount in the case.After considering the material on record, the facts and circumstances of the case, the period of custody, the potential duration of proceedings, and the compoundable nature of the offence, the Court allowed the petition. The petitioner was granted regular bail, subject to satisfaction of the trial Court. The office was directed to send a copy of the order to the concerned trial Court for necessary compliance through e-mail/fax. The judgment did not express any opinion on the merits of the case, focusing solely on the procedural aspect of granting bail.