Baldeep Singh Sapra Vs State (Directorate General of GST Intelligence) (Punjab and Haryana High Court)
Punjab and Haryana High Court held that bail in fraudulent GST Input Tax Credit allowed since trial is not likely to be completed in near future and detention in lock-up not likely to serve any purpose.
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 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.
Read SC Judgment in this case: SC Sets Aside Bail Condition as Security Bond Was Linked to Undetermined Tax & Penalty Amount
Conclusion- Held that the offence is triable by the Court of Judicial Magistrate; and the maximum punishment prescribed for the offence is imprisonment upto five years; the investigation in this case is already complete and nothing is left to be recovered from the possession of petitioner; 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 trial is not likely to be completed in near future; detention of petitioner in judicial lock-up is not likely to serve any purpose; 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 there is nothing on record to show that if released on bail, the petitioner will not participate/cooperate in the trial. Thus, the petitioner is entitled for the benefit of bail, and that the present petition deserves to be allowed.
