Manmohan Singh Vs State (Directorate General of GST Intelligence) (Punjab and Haryana High Court)
Punjab and Haryana High Court held that bail application in the matter of fake GST input tax credit is allowed since investigation in the case is already completed and petitioner has been suffering from serious ailment. Accordingly, bail granted on medical ground.
Facts- Alleging the commission of offence punishable under Section 132(1)(b)&(c) read with Sections 132(1(i) and 135(5) of the Central Goods and Services Tax Act, 2017, hereinafter being referred to as “CGST Act”, the case No. INT/7-2005-Group-E O/o ADG-DGGI-ZU-Chandigarh has been registered, wherein the petitioner has been implicated as an accused and therefore, taken into custody on 28.05.2025. The petitioner is seeking for the benefit of bail with regard to above mentioned arrest.
Conclusion- Held that investigation in this case is already complete and nothing is left to be recovered from the possession of petitioner. Further, there are very serious allegations with regard to the period of detention of the petitioner before producing him in the Court of Judicial Magistrate. The petitioner has been suffering from serious ailment and during custody period, he had to be shifted to hospital, which led to grant of benefit of interim bail on medical ground and that the trial is not likely to be completed in near future. There is nothing on record to show that if released on bail, the petitioner is likely to tamper with the evidence or influence the witnesses and that there is nothing on record to show that if released on bail, the petitioner will not participate/cooperate in the trial.
