2020 (8) TMI 204

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..... Ram Pal, Advocate ORDER HARNARESH SINGH GILL, J. This is a second petition under Section 439 Cr.P.C. for grant of regular bail in a complaint case No. COMA-137- 2018 registered on 13.11.2018 (Annexure P.2) pending before the Additional Chief Judicial Magistrate, Gurugram under Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Se....

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....the petitioner and the learned counsel appearing for the respondent. Learned counsel appearing for the petitioner has argued that the allegations against the petitioner are that invoices were moved in circular from one party to another party whereas goods did not move nor fake invoices were generated at any stage and even as per the respondent, the Companies of the petitioner availed ITC amount....

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....t has stated that it is a severe economic offence of huge magnitude and earlier bail application of the petitioner was dismissed on 24.07.2019. Keeping in view the above assertions that the maximum sentence for the offence alleged is 5 years and the petitioner has been in custody for the last 16 months and the fact that it is a case of rotating the turn over for availing credit facility from the B....