2026 (5) TMI 1803

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....nsel for the opposite party and perused the record. 3. It is submitted by learned counsel for the applicant that the applicant is being prosecuted under Sections 132(1(a), 132(1)(b) and 132(1)(i) of CGST Act, 2017. As per the complaint case of the opposite party, it is alleged that Areca Nuts were supplied by the co-accused to other Companies and the applicant is the transporter of the goods. As per the allegation, it is alleged that 12 trucks were being maintained by the applicant for transportation of the aforesaid alleged goods and it is alleged that without any invoice or e-way bills the aforesaid goods have been transported from April 2023 to next one year. The applicant is the transporting company and for the transportation of the ....

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....pplicant is languishing in jail since 1.2.2026 and in case he is released on bail, he will not misuse the liberty of bail and will cooperate in the trial. 6. Learned counsel for the opposite party opposed the prayer for bail and submits that the applicant is part of the syndicate of the main accused and he had transported the goods in question, which were transported without e-way bills, invoice and bilty. Although, the applicant was the transporter however, he was also one of the key players in the operation of the firm M/s Kamadgiri Trading Company. In this respect, learned counsel for the opposite party has relied upon paragraph 9 of the counter affidavit as well as page 99 of the counter affidavit to facilitate the role of the applic....

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....12. It is settled principle of law that the object of bail is to secure the attendance of the accused at the trial. No material particulars or circumstances suggestive of the applicant fleeing from justice or thwarting the course of justice or creating other troubles in the shape of repeating offences or intimidating witnesses and the like have been shown by learned counsel for the opposite party. 13. Learned counsel for the opposite party has not shown any material or circumstances that the accused/applicant is not entitled to bail in larger interests of the public or State. 14. It is to be seen that is an admitted case of the opposite party that the applicant is a transporter and has transported the goods without invoice and e-way b....

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....idering a bail application it is to be seen as to what offence is attracted in the facts and circumstances and not the section under which the prosecution is being launched. 17. Considering the facts and circumstances of the case, nature of offence, evidence, complicity of the accused, submissions of learned counsel for the parties and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application is allowed. 18. Let the applicant Dilip Kumar Jha involved in Case Crime No.DGGI/INV/GST/189 of 2026, under Sections 132(1(a), 132(1)(b) and 132(1)(i) of CGST Act, 2017, Police Station DGGI Meerut Zonal Unit, Meerut Cantt, District Meerut be released on....