SANJAY SHENDE Vs. UNION OF INDIA CENTRAL GST

JUDGEMENT

(1.) This is the first bail application filed under Sec. 439 of the Code of Criminal Procedure, 1973 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 5/GST/2023-24 registered at Police Station Registered with GST Intelligence, GST, Raipur (C.G.), for the offence punishable under Ss. 132(1)(c) of the Central Goods and Services Tax Act, 2017.

(2.) Case of the prosecution, in brief, is that the applicant has been arrested on the basis of information received to the respondent authority that the applicant is running business named and styled as M/s Ciplo Trading Company which taken unauthorized 'Input Tax Credit' from different suppliers without supply of goods. It is further alleged that the applicant is further involved in management and control of another three firms which are registered with GST and on considering the GSTR 2a (i.e. available ITC) it was found that the applicant has purchased goods from various firms who's GST registration is suspended or cancelled. It was found that ITC to the tune of Rs.10,14,70,023.00 was availed which is unauthorized.

(3.) It has been submitted by Mr. B.P. Sharma, learned counsel for the applicant that the applicant has voluntarily deposited the remaining dues of GST for which the FIR has been lodged by the respondent. It is further submitted by the learned counsel for the applicant the the applicant has no criminal antecedent and the applicant is in jail since 11/8/2023 and the conclusion of the trial is likely to take quite long time. Therefore, he prays for grant of regular bail to the applicant.