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of <h1>Accused in Tax Fraud Case Secures Bail After 23 Months, Court Finds No Risk of Evidence Tampering Under CGST Act</h1> <h3>Sunny Singhal Versus Directorate General of Goods and Services Tax Intelligence (DGGI), Rohtak, through Assistant Director</h3> HC granted regular bail in tax fraud case under CGST Act. Petitioner, accused of creating bogus firms and fraudulent invoices, had spent 23 months in ... Seeking grant of regular bail - Availing irregular ITC - floating seven bogus firms - got GST registrations and opened bank accounts of these firms by using forged and fabricated documents - fraudulently issued invoices without actual movement of goods to avail and pass input tax credit (ITC) for utilization in payment of GST - HELD THAT:- There is no dispute that under Section 132 of the CGST Act maximum punishment prescribed is five years and petitioner has already remained in custody for more than 23 months. He was granted interim bail on 22.11.2023 and regularly appearing before the Court below. There is no allegation that in case petitioner is granted bail pending trial, he will misuse the concession in any manner; thus, in such a scenario, sending him in custody at this stage would not serve any purpose. Interim bail granted to the petitioner, vide order dated 22.11.2023, is made absolute. He shall be admitted to bail on his furnishing bail/surety bonds to the satisfaction of learned trial Court/Chief Judicial Magistrate/Duty Magistrate concerned - Petition allowed. Petition under Section 439 read with Section 437(6) CrPC seeking regular bail in Criminal Complaint No. COMA-400/2019 under Section 132 of the Central Goods & Services Tax Act, 2017. Allegation: petitioner floated seven bogus firms, obtained GST registrations and bank accounts using forged documents, and issued fraudulent invoices without actual movement of goods to avail and pass input tax credit (ITC). Petitioner had been in custody cumulatively over 23 months and 4 days; interim bail was earlier granted with direction that 'petitioner be released on interim bail ... till the next date of hearing on his furnishing adequate bail and surety bonds.' Court noted maximum punishment under Section 132 CGST Act is five years, petitioner's regular appearances and absence of any allegation that he would 'misuse the concession.' Result: interim bail dated 22.11.2023 'is made absolute.' Release conditioned on furnishing bail/surety bonds to the satisfaction of the trial Court/CJM/Duty Magistrate, full cooperation without unnecessary adjournments, and liberty to State to move to recall if bail is misused.
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