2026 (3) TMI 2

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....Sr. Advocate with Mr. Nikhil Ghai, Advocate. For the respondent(s)-DGGI: Mr. Saurabh Goel, Special Public Prosecutor with Ms. Himanshi Gautam, Advocate; Ms. Geetika Sharma, Advocate. VINOD S. BHARDWAJ, J. (ORAL) 1. The instant petition has been filed for grant of regular bail to the petitioner(s) in case complaint bearing No.58610 dated 15.11.2025 under Sections 132(1)(a) and Section 132(....

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.... is a trader and that he had placed orders for goods to the broker and he was not aware of the source of such goods that were to be supplied. He further contends that even thereafter, the petitioner had appeared before the respondent-Department whenever he was called to explain the invoices. He contends that notwithstanding the same, after a lapse of more than 1 ½ year, the petitioner was t....

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....t of a Magistrate, the petitioner be admitted to bail. 4. Learned counsel appearing on behalf of the respondent- Department contends that a detailed investigation had been conducted into the allegations of availing wrongful benefit of input tax credit by fraudulent means and it has transpired that numerous fake invoices have been generated by the petitioner reflecting no movement of any actual ....

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....rt also took note of the fact that the case of the prosecution was based on documentary evidence and was triable by the Court of a Judicial Magistrate. Considering that the maximum punishment prescribed under Section 132 (1) of the CGST Act is 5 years with fine, the Court observed that the accused should get bail unless there are some extra ordinary circumstances. Similar order was also passed in ....