GST Evasion: Rohtak Court refuses to release person accused of wrongfully availing ITC [Read Order]

GST Evasion: Rohtak Court refuses to release person accused of wrongfully availing ITC [Read Order]

GST Evasion - Rohtak Court - ITC - GST - Taxscan

The Rohtak Court refused to release the person accused of wrongfully availing Input Tax Credit (ITC).

The applicant, Satinder Kumar was arrested in connection with the matter under Section 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017.

Thereafter, he was produced before the Magistrate and was remanded to judicial custody. The period of 60 days of custody of the petitioner had expired.

The investigation of the case file, in which the petitioner was arrested, has not yet completed and still continues to be under investigation. The Directorate has not submitted any investigation report after completion of investigation in the above stated case file before this court till date.

The complaint, if any, filed by the said Directorate without completion of investigation is only an effort to mislead this court. The petitioner is entitled to benefit of bail because of incomplete investigation in this case till date. The partial investigation report is not sufficient to deprive the petitioner of the benefit of bail.

The respondent authority has submitted that the investigation has been completed and the papers submitted before the court are a result of culmination of investigation in this case. He requests that no right of bail under Section 167(2) Cr.P.C is made out.

The Chief Judicial Magistrate, Ashish Kumar Sharma held that while dismissing the application held that the contentions raised on behalf of the applicant are not covered under the provisions of 167(2) Cr.P.C.

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