2025 (12) TMI 318

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....instant application has been filed seeking release of the applicant on bail in Case Crime No.DGGI/INV(GST) 1498/2025 GRA under Section 132(1) (b), 132(1) (i) of GST Act 2017 Police Station DGGI, KRU District Kanpur Nagar. 4. Learned counsel for applicant submits applicant is a chartered accountant and as per allegations the other accused persons with his connivance committed the GST evasion in the tune of more than 40 crores but entire allegation against him is totally false. 5. He further submitted that even for the alleged offence maximum five years punishment is provided and applicant is in jail since 02.10.2025 i.e. last almost two months and even alleged offence is triable by Magistrate. 6. He further submits, after investigat....

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.... 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 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 essenti....