2026 (2) TMI 102

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....ffences punishable under Sections 132 (1) (a) - (d) of the CGST Act, 2017 read with Section 69 of the CGST Act, 2017. The applicant is in detention since 14.10.2025. The first application of the applicant was dismissed as withdrawn with the liberty to revive his prayer immediately after filing of the charge-sheet. 2. As per prosecution story, the applicant is engaged in the work of filing of GST return as accountant, doing accounting work for various clients on regular basis. The applicant is having firms both at Narsinghpur as well as Jabalpur. The applicant does not carry any business activity by virtue of that he could supply any material or issue any invoice or claim any Input Tax Credit. It is stated that a summon was issued to the ....

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....our 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 essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner." 5. Learned Counsel in support of his contentions has referred th....

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....ded that the present matter pertains to an economic offence and therefore, petitioner may not be released on bail. 7. Having regard to rival contentions of counsel for both parties, it appears that petitioner was arrested in the present case on 14.10.2025 and investigation has been completed. There are no antecedents of petitioner and punishment for the alleged offence of evasion of tax is to the extent of five years and fine as prescribed under Section 132(1) of the CGST Act, 2017. The Hon'ble Supreme Court in case of Ratnambar Kaushik (supra) released the petitioner therein on bail after undergoing incarceration period of more than four months and in view of fact that conclusion of trial will take some time, in totality of facts an....