KATTUNGAL ALIAR ASHRAF Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an application filed under Sec. 439 of the Code of Criminal Procedure, seeking regular bail.

(2.) The petitioner is the second accused in IU KHD/INT 07/2023-2024 for having committed offences punishable under Ss. 132(1)(i) r/w Sec. 132(5) of the Kerala State Goods and Service Tax Act, 2017.

(3.) The prosecution case is that the petitioner abetted the commission of the above offence by colluding with one Sathar, Shoukath and others by creating GST Registration in the name of dummy individuals and also abetted for extracting money by issuing fake GST invoices and generation of bogus E-way bills for facilitating to transport the goods.