2025 (10) TMI 1419

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...., District Ghaziabad during pendency of the trial. 3. Learned counsel for the applicant submits, as per allegation, applicant by forming number of shell companies availed input tax credit of about 32 Crores and pass the same but entire allegations leveled against the applicant are totally false. 4. He further submits, all the alleged offences are triable by Magistrate and maximum punishment has been provided for all the alleged offences is five years. He further submits, even after investigation complaint has been filed against the applicant. 5. He further submits, as investigation of the case has been completed, therefore, there is no need of any further detention of the applicant. He further submits, entire case of DGGI is based ....

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....on 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 a Judicial Magistrate. The sentence is limited and in any case, the prosecution is based on documentary evidence. There are no antecedents We are surprised to note that in a case like this, the appellant has been denied the benefit of bail at all levels, including the High Court and ultimately, he was forced to approach this Court. These are the cases where in normal course, before the Trial Courts, the accused should get bail unless there are some extra ordinary circumstances. ....." 13. Further considering th....

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..... Central Bureau of Investigation (2012) 1 SCC 40, in paragraph-46 observed as follows:- "46. We are conscious of the fact that the accused are charged with economic offences of huge magnitude. We are also conscious of the fact that the offences alleged, if proved, may jeopardise the economy of the country. At the same time, we cannot lose sight of the fact that the investigating agency has already completed investigation and the charge-sheet is already filed before the Special Judge, CBI, New Delhi. Therefore, their presence in the custody may not be necessary for further investigation. We are of the view that the appellants are entitled to the grant of bail pending trial on stringent conditions in order to ally the apprehension e....