AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1385
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....d 132(1)(i) Central Goods and Services Tax Act, 2017 filed by Additional Directorate General, DGCI, GST Ghaziabad Regional Unit, Meerut Zonal Unit, Meerut, during pendency of the trial in the court below. 4. Learned counsel appearing on behalf of applicant submitted that however, technically this is the third bail application filed on behalf of applicant but earlier two bail applications moved by applicant have not been dismissed on merit. 5. He further submitted that first bail application of the applicant has been dismissed as not pressed by this Bench vide order dated 2.1.2023 and second bail application of the applicant has been dismissed on 4.7.2025 on the ground that he was not in custody. 6. He further submitted that actuall....
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....redit under Section 132 C.G.S.T. Act cannot be made out without proper assessment. 11. He further submitted that any determination of quantum of input tax credit amount without assessment is pre-mature and, therefore, at this stage, it cannot be said that applicant evaded tax of more than Rs. 40 crores. 12. He further submitted that offences punishable under C.G.S.T. Act are triable by Magistrate and, however, applicant has been challaned for the offence under Section 132(1)(c)(i) C.G.S.T. Act, which is non bailable and cognizable offence but even maximum punishment provided for such offence is five years with fine. 13. He further submitted that investigation of the present case has been completed and complaint has been filed and a....
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....herefore, allegations levelled against him are quite serious. 20. He further submitted that economic offences are a class apart and considering the magnitude, these offences should be handled very seriously. 21. He further submitted that after investigation, complaint has been filed and from the complaint, it is apparent that prima facie offence under Section 132(1)(c)(i) C.G.S.T. Act is clearly made out against the applicant. 22. He further submitted that for the offence under the provisions of C.G.S.T. Act, an accused cannot be arrested unless and until Commissioner passed an order and Commissioner concerned can pass the order only after arriving at the conclusion that there is reason to believe that arrest of the accused is nece....
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....le in custody, the investigation has been completed and the charge sheet has been filed. Even if it is taken note that the alleged evasion of tax by the petitioner is to the extent as provided under Section 132(1)(l)(i), the punishment provided is, imprisonment which may extend to 5 years and fine. The petitioner has already undergone incarceration for more than four months and completion of trial, in any event, would take some time. Needless to mention that the petitioner if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial. Further, in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic. The ocular evidence....
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....n custody in the present matter for the offence under Section 132(1)(c)(i) C.G.S.T. Act, which is though cognizable and non-bailable offence but maximum five years sentence with fine is provided and offence is trialbe by Magistrate. 31. The Apex Court recently in the case of Vineet Jain vs. Union of India MANU/SCOR/38321/2025 while granting bail to accused under the provisions of C.G.S.T. Act observed as:- "......The offences alleged against the appellant are under Clauses (c), (f) and (h) of Section 132(1) of the Central Goods and Services Tax Act, 2017. The maximum sentence is of 5 years with fine. A charge-sheet has been filed. The appellant is in custody for a period of almost 7 months. The case is triable by a Court of a Ju....