2026-VIL-588-CHG
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SGST High Court Cases

GST – Fraud, Bail application – Petitioner is arrested in connection with a case alleging fraudulent availment and passing of Input Tax Credit without receiving actual goods, and subsequently passing the same to downstream entities through bogus invoices - Whether bail should be granted to the applicant when the proprietorship of the firm allegedly involved in the fraudulent ITC scheme stands registered in the name of another person and the prosecution seeks to establish the applicant's involvement primarily through statements recorded during investigation and financial transactions between related entities – HELD - Although the allegation against the applicant is that he is instrumental in creation and operation of the firm and the fraudulent ITC scheme, the proprietorship of the firm admittedly stands in the name of another person and no document of unimpeachable character has been pointed out to conclusively establish that the applicant is the proprietor of the firm. The prosecution seeks to connect the applicant with the alleged offence primarily on the basis of statements recorded during investigation, financial transactions between the accounts of the two entities and circumstances allegedly indicating operational control. Whether such material is sufficient to establish conscious involvement, beneficial ownership or criminal intent on the part of the applicant are questions which require detailed examination during trial and cannot be conclusively adjudicated at the stage of consideration of bail - The applicant is in custody for a substantial period, the investigation has substantially progressed, relevant documents and electronic evidence have already been seized, and no further custodial interrogation of the applicant appears to be necessary - The bail application is allowed
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