2025-VIL-290-ALH
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SGST High Court Cases

GST - Bail, Ineligible Input Tax Credit, Criminal Prosecution – Applicant was arrested for allegedly availing ineligible ITC from fake firms. Applicant was booked under Sections 132(1)(c) and 132(1)(i) of the CGST Act, 2017 - Whether the applicant should be granted regular bail considering the nature of the offense and the investigation stage – HELD - The entire case of the prosecution is based on documentary evidence and the alleged ineligible ITC is part of the tax returns filed by the applicant's firm. The applicant's account was initially attached but later liberated and the proceedings for the recovery of tax have not yet been initiated – Further, the alleged offenses are triable by a Magistrate and provide for a maximum punishment of five years imprisonment and the trial is likely to consume considerable time. Considering the nature of the trial, the period of six months the applicant has already spent in judicial custody and the fact that the prosecution witnesses are official witnesses, the court deemed it appropriate to extend the concession of regular bail to the applicant - Detention of the applicant behind bars would not serve any useful purpose and the confession of the applicant or the statements of the other proprietors of the fake firms would be tested in the context of evidentiary value by the trial court during the trial, which is yet to commence - The applicant is ordered to be released on regular bail subject to the furnishing of requisite bail bonds and surety bonds to the satisfaction of the trial court - The bail application is allowed
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