2022 (12) TMI 43

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....er. Mr. Anshuman Chopra, Senior Standing Counsel, for the respondent. ***** GURVINDER SINGH GILL, J . 1. The petitioner seeks grant of regular bail in a complaint bearing No. COMA/49/2022 dated 12.4.2022 under Section 132 of the Central Goods and Services Tax Act, 2017. 2. As per the case of the complainant-department i.e. Directorate General of GST Intelligence (in short hereinafter referred....

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....ioner has submitted that the petitioner has falsely been implicated in the present case and that there is no evidence worth credence to connect him with the alleged offence which, in any case, is punishable for a maximum period of 5 years out of which the petitioner has already been behind custody since the last about 9 months. It has also been submitted that out of the amount allegedly availed fr....

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....t disputed that the petitioner, as on date, has been behind bars since the last about 9 months and as on date only 2 prosecution witnesses have been examined during the course of pre-charge evidence. 5. This Court has considered rival submissions addressed before this Court. 6. Having regard to the facts and circumstances of the case and while noticing that the petitioner has been behind bars fo....