2025 (11) TMI 1177

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....er sections 132(1), (b), 132(1)(i) of C.G.S.T. Act 2017, Meerut Commissionerate, C.G.S.T. Meerut, Meerut, during pendency of the trial in the court below. 3. Learned counsel for the applicant submits, however, as per allegation applicant embezzled fund of more than rupees 120 crores pertaining to receipts of fake supplies made by fake firms with an intention to manage the firm of illegal sale produce leading to GST evasion but entire allegations levelled against the applicant are totally false. 4. He further submits, applicant is not having any criminal history and he is in jail since 06.06.2024 i.e. for the last one and a half years and offences punishable under C.G.S.T. Act are triable by Magistrate. He next submits, however, applic....

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....prosecution is based on documentary evidence and trial will take considerable time. 8. I have heard both the parties and perused the record of the case. 9. As per allegation, applicant fraudulently committed GST evasion of about rupees 99 crores but all the alleged offences are triable by Magistrate and applicant is detained in jail for the last one and a half years. 10. Further, record also suggests that after investigation complaint has been filed and the entire case of prosecution is based on documentary evidence, therefore, this Court finds merit in the argument advanced by learned counsel for the applicant that trial of the case will take considerable period of time and there is no hope of its early disposal. 11. The Apex C....

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....ant is in custody in the present matter for the offence under Section 132(1)(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. 13. 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....