Sandeep Goyal Vs Union of India (Supreme Court of India)
The petitioner sought regular bail under Section 439 of the Code of Criminal Procedure, 1973 in FIR No.15/2018 registered at Police Station DGGI, GST, Jaipur, Rajasthan for offences under Sections 132(1)(b)(c)(d)(f)(i) and (i) read with Sub-section (5) of the Central Goods and Services Tax Act, 2017.
The prosecution alleged that the petitioner and co-accused created about 555 fake firms and committed fraud amounting to Rs.74 crores by issuing invoices to evade GST input taxes. Fake firms were allegedly created in different States. It was further submitted that investigation was ongoing and more fake firms were being detected.
Read HC Judgment in this Case: Rajasthan HC Rejected Regular Bail in Case of GST Evasion via Massive Fake Firm Network
Before the High Court, bail was rejected considering the seriousness of allegations. Though a co-accused had been granted bail by the Supreme Court, the High Court noted that her case was on a different footing, including considerations such as being a woman with a young child.
Before the Supreme Court, it was not disputed that the maximum punishment, if convicted, was five years, and that the petitioner had already undergone one year and eight months of imprisonment. It was also brought to the Court’s notice that some accused had been released on bail.
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