MOHIT VIJAY Vs. UNION OF INDIA

JUDGEMENT

(1.) These bail applications have been filed under Section 439 CrPC in connection with Criminal Complaint filed at Chief Metropolitan Magistrate (Economic Offences), Jaipur (Raj.) for offence under Section 132(1)(b)(c)(f)(j) and (I) of the Central Goods and Service Tax Act, 2017.

(2.) Heard learned counsel for the parties.

(3.) Learned counsel for the petitioner submits that the co-accused petitioners were arrested on 1 st March, 2019 and a complaint has been filed in the Court of Chief Metropolitan Magistrate (Economic Offences), Jaipur for offence under Sections 132(1)(b)(c)(f)(j) and (i) of the Central Goods and Services Tax Act, 2017. After having conducted investigation as against the accused petitioners, the documents have already been seized and have been placed before the concerned Court. Learned counsel has invited attention of this Court to the list of documents and description, which are in all 87 in number. Learned counsel submits that the allegation against the petitioners is of having issued invoices giving benefit to companies who availed benefit of of ITC (Input Tax Credit). A list of the said companies have been mentioned in the complaint which are 36 in number. However, no action has been taken as against the concerned persons of the said companies. Learned counsel submits that no further investigation is required to be conducted as against the accused petitioners and they are in judicial custody since long. Learned counsel submits that under the CGST Act, the case is compoundable and maximum punishment which can be awarded is only five years. The petitioners have already remained in jail for the last 450 days. Learned counsel also submits that in the reply filed by the respondents, it has been stated that they are conducting an investigation against more than 1300 beneficiaries, which is likely to take long time.