Bail Granted to Employee in GST Fraud Case After Seven Months in Custody Despite No Criminal History The HC granted bail to an employee accused in a GST fraud case involving fraudulent ITC claims worth crores. The applicant, who had been in custody for ...
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Bail Granted to Employee in GST Fraud Case After Seven Months in Custody Despite No Criminal History
The HC granted bail to an employee accused in a GST fraud case involving fraudulent ITC claims worth crores. The applicant, who had been in custody for over seven months with no criminal history, argued innocence and claimed wrongful arrest after giving a statement under Section 70 of CGST Act. The court noted that the main accused (the proprietor) had not been charged. Without commenting on case merits, bail was granted on personal bond with conditions including mandatory court attendance, non-tampering with evidence, and refraining from illegal activities.
Issues: Bail application in a GST fraud case involving alleged fraudulent ITC claims.
In this judgment by Hon'ble Rajiv Joshi, the bail application pertains to a case under Section 132(1)(b) of the CGST Act, where the applicant seeks release during the trial. The applicant, an employee of a trading firm, is accused of involvement in fraudulent activities related to claiming Input Tax Credit (ITC) worth crores from other firms. The main accused, the proprietor of the trading firm, has not been made an accused in the case. The applicant argues innocence, stating that he was wrongly arrested after his statement was recorded under Section 70 of the CGST Act. The Additional Director General of DGGI is criticized for granting authorization without due diligence. The applicant has been in custody for over seven months, with no criminal history. The severity of punishment, evidence, and the reformative theory of punishment are considered in granting bail, emphasizing the presumption of innocence until proven guilty, as per the principles of Article 21 of the Constitution of India.
The court, without delving into the case's merits, grants bail to the applicant, Sanchit Gupta, on a personal bond and sureties, subject to conditions. These conditions include attending trial proceedings, non-tampering with witnesses, and refraining from illegal activities. Breach of these conditions can lead to bail cancellation and imprisonment. The order's observations are limited to the bail application and do not reflect the case's ultimate merits. The parties are directed to file a computer-generated copy of the order from the official website of the High Court Allahabad, duly attested by their respective counsels, with verification of authenticity required by the concerned authorities.
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