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of <h1>Petitioner gets regular bail after two years custody under Section 132 CGST Act for ITC fraud allegations</h1> <h3>Rajesh Kumar @ Ajay Gupta Versus Inspector (Prev.), C.G.S.T., Commissionerate, Ludhiana</h3> Rajesh Kumar @ Ajay Gupta Versus Inspector (Prev.), C.G.S.T., Commissionerate, Ludhiana - TMI Issues:The judgment involves a petition seeking regular bail under Section 439 of the Code of Criminal Procedure in a case related to offenses under the Central Goods and Services Tax Act, 2017, and Punjab Goods and Services Tax Act, 2017.Details of the Judgment:Issue 1: Filing of Petition for Regular BailThe petitioner filed a petition seeking regular bail in a complaint case under Section 132 of the C.G.S.T. Act and the P.G.S.T. Act read with Section 20 of the I.G.S.T. Act. The petitioner was accused of forging identity to create partnership firms used for fraudulent activities.Issue 2: Petitioner's ContentionsThe petitioner, a proprietor of a Cyber Cafe, claimed innocence and stated being falsely implicated in the case. The petitioner highlighted the stringent bail conditions imposed and the failure to furnish bail bonds, leading to custody. Previous bail applications were dismissed, prompting the current petition for regular bail.Issue 3: Respondent's OppositionThe respondent opposed the bail plea citing the gravity of the offense, alleging the petitioner's involvement in creating fake firms for fraudulent activities causing substantial financial losses. Concerns were raised regarding witness influence and trial delay if bail was granted.JudgmentThe Court noted the maximum punishment under Section 132 of the C.G.S.T. Act and the petitioner's custody period. Considering the likelihood of a prolonged trial due to pending challenges to related provisions, the Court granted bail. The State was directed to monitor the petitioner's conduct and could seek bail cancellation if necessary. The petitioner was ordered to fulfill bail conditions, inform authorities of residence, and comply with reporting requirements.This judgment allows the petitioner's release on regular bail, subject to specified conditions, emphasizing the need for monitoring the petitioner's behavior during the trial period.
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