Bail to be granted to applicant arrested for availing ineligible GST ITC: HC
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- Last Updated on 10 January, 2023
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Case Details: Paritosh Kumar Singh Alias Diwakar Choudhary v. Senior Intelligence Officer - [2023] 146 taxmann.com 142 (Chhattisgarh)
Judiciary and Counsel Details
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- Parth Prateem Sahu, J.
- B.P. Sharma, Adv. for the Applicant.
- Maneesh Sharma, Adv. for the Respondent.
Facts of the Case
The applicant was arrested on ground that it availed ineligible ITC based on fake invoices raised by shell companies. It filed application for bail but the bail application was rejected on merits as same was filed when investigation was not completed. Now, the second bail application was filed seeking release of applicant and it was submitted that there is no evidence to show involvement of applicant in taking benefit of illegal input tax credits.
High Court Held
The Honorable High Court noted that the applicant had been in jail for about 23 months and investigation was complete. The Section 132 of GST Act, 2017 does not prescribe for any minimum sentence of imprisonment and the applicant can’t be indefinitely detained in custody pending trial. Therefore, the Court held that the applicant was to be granted bail subject to furnishing personal bond and other conditions.
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