2025 (10) TMI 596

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....e No. 135/2023 of 2022, under Sections 132(1)(b), 132(1)(c) & 132(1)(i) of CGST Act, 2017, Police Station CGST Commissionrate, District Gautambudh Nagar, during pendency of the trial in the court below. 4. Learned counsel for the applicant submitted that as per allegation applicant through input tax credit committed the tax evasion of more than Rs. Twenty Crores but entire allegations levelled against the applicant are totally false. 5. He further submitted that after investigation GST department has submitted the complaint and after complaint further detention of the applicant in the present matter is not required. 6. He further submitted that even for the alleged offences maximum five years punishment is provided and in the prese....

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....2(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 Judicial Magistrate. The sentence is limited and in any case, the prosecution is based on documentary evidence. There are no antecedents We are surprised to note that in a case like this, the appellant has been denied the benefit of bail at all levels, including the High Court and ultimately, he was forced to approach this Court. These are the cases where in normal course, before the Trial Courts, the accused should get bail unless there are some extra ordinary circumstances......" 14. Further considering the fact....

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....vestigation (2012) 1 SCC 40, in paragraph-46 observed as follows:- "46. We are conscious of the fact that the accused are charged with economic offences of huge magnitude. We are also conscious of the fact that the offences alleged, if proved, may jeopardise the economy of the country. At the same time, we cannot lose sight of the fact that the investigating agency has already completed investigation and the charge-sheet is already filed before the Special Judge, CBI, New Delhi. Therefore, their presence in the custody may not be necessary for further investigation. We are of the view that the appellants are entitled to the grant of bail pending trial on stringent conditions in order to ally the apprehension expressed by CBI." (....