2025 (12) TMI 1593

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....ndia. 3. The instant application has been filed seeking release of the applicant on bail in Case Crime No. 40 of 2025 under Sections 132(1)(d), 132(1)(e), 132 (1) (f), 132 (1) (I), 132 (1) (i) of CGST Act 2017 Police Station CGST Commissionerate District Gautam Budh Nagar. 4. Learned counsel for applicant submits as per allegation applicant was one of the Director of M/s Tentech LED Display Pvt Ltd and he along with other accused committed evasion of GST in tune of more than eleven crores but entire allegation against him is totally false. 5. He further submitted that even for the alleged offences maximum five years punishment is provided and applicant is in jail since 26.08.2025 i.e. last more than three months and even alleged of....

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.... 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 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 dilig....