2025 (11) TMI 1178

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.... The instant application has been filed seeking release of the applicant on bail in Complaint Case No.15890 of 2025, under Sections 132 (1)(b)(c)(d)(f)(1) of Central Goods and Service Tax Act, Police Station Hariparvat, District - Agra, during pendency of the trial in the court below. 4. Learned counsel for the applicant submits, as per allegation, applicant committed GST evasion on the basis of availment of ITC by creating fake firms but the entire allegations levelled against applicant are totally false and baseless. 5. He further submits, all the alleged offences are triable by Magistrate and all the alleged offences are punishable with maximum punishment of five years. 6. He next submits, even after investigation, complaint has....

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....ial of the case will take considerable period of time. 12. Further, even after investigation, it appears there is no need of any further detention of the applicant. 13. The Apex Court in case of Ratnambar Kaushik vs. Union of India 2023 (2) SCC 671 enlarged the accused on bail considering the facts that prosecution case is based on documentary and electronic evidence and investigation has been completed and accused is in jail for four months and in paragraph no.8 the Apex Court observed as:- "8. In considering the application for bail, it is noted that the petitioner was arrested on 21.07.2022 and while in custody, the investigation has been completed and the charge sheet has been filed. Even if it is taken note that the alle....

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....ution 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......" 15. Therefore, from the observation made by the Apex Court in case of Vineet Jain (supra) it reflects, ordinarily an accused should be released on bail for offence under Section 132(1) C.G.S.T. Act. 16. Further, applicant is not having any criminal history and he is in jail in the present matter since 18.06.2025. 17. Therefo....