HEMANT KUMAR SINGHAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have filed these bail applications under Section 439 of Cr.P.C.

(2.) Case No. IV(06)121/AE/Alwar/2020 was registered for offence under Section 132(1)(b)(c)(f) of Central Goods and Services Tax Act, 2017.

(3.) It is contended by counsel for the petitioner- Hemant Kumar Singhal that case of the petitioner would not travel beyond Section 132(1)(f) of C.G.S.T. Act, the maximum punishment for which as provided under the Act is only six months. It is contended that petitioner has not created any fake bills/invoices and has not availed or passed on any input tax credit. It is also contended that petitioner has remained in custody for a period of three months. The main accused in this case is Abhishek Singhal, who is absconding.