GST: Punjab and Haryana High Court grants Bail to person accused of fraudulently availing ITC without any Invoice or Bill [Read Order]

The Punjab and Haryana High Court granted bail to a person accused of fraudulently availing ITC without any invoice or bill.

The petitioner filed this petition under Section 439 of Cr.P.C. for grant of regular bail in criminal complaints under Sections 132(1)(b)(c) of the Punjab Goods and Service Tax Act, pending before the Judicial Magistrate.

The petitioner states that he is a businessman and has falsely been implicated in the present case along with 5 other persons. He further states that the matter is civil in nature.

The petitioner contended that the maximum sentence under Section 132(1)(b)(c) of the Punjab Goods and Service Tax Act is imprisonment which may be extended upto 5 years.

The petitioner has been in custody for a period of 4 months and 14 day. The trial will take time to conclude, especially due to the prevailing situation of COVID-19.

The single-judge bench of Justice Harnaresh Singh Gill held that the petitioner is not required for further custodial investigation. Thus, the petition is allowed and the petitioner is ordered to be released on regular bail to the satisfaction of the learned trial Court/Duty Magistrate, subject to him furnishing bail/surety bonds.

To Read the full text of the Order CLICK HERE