Passing ITC without Actual Payment of GST- Bail Application of accused Rejected

The petition is filed to seek bail to the accused for passing ITC without any actual payment of GST.

Patiala House Court states that, this bail application is strongly opposed by respondents on the ground that the offense has been committed in a very planned manner in the connivance of co-accused in which huge losses are inflicted upon the Govt. Exchequer. It is further contended that the accused has failed to join the investigation, he has not provided the necessary documents and information, he has not even got his statement recorded and thereby misled the investigating agencies. The Judge, said, “in today’s time when the country is fighting with coronavirus pandemic and struggling all over on the economic front such evasion and false claims have further pushed the country towards poverty, unemployment and starving. Such offences are committed with a cool mind and scrupulous planning. Therefore, in this case, the offence alleged against the accused is grave in nature considering the manner in which it committed and the amount involved in the commission of the offence.” The court held that the accused has not cooperated in the investigation therefore, apprehension of tampering of witness as alleged against him is not unfounded. Ground of parity with the co-accused is not available to the applicant considering his role and involvement. In view of the discussion hereinabove, this court do not deem fit to grant bail to the accused. Hence, the present application is dismissed.