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Regular bail granted in fraudulent availment of Input Tax Credit: Punjab & Haryana HC

Case Law Details

TaxGuru Citation
2024 taxguru.in 5613
Case Name
Anupam Singla Vs State Of Haryana (Punjab and Haryana High Court)
Date of Judgement/Order
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Anupam Singla Vs State Of Haryana (Punjab and Haryana High Court)

Punjab and Haryana High Court held that grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. Accordingly, regular bail granted in matter of fraudulent availment of ITC.

Facts- This petition has been filed under Section 439 Cr.P.C. for grant of concession of regular bail to the petitioner. Petitioner mainly contested that the petitioner has been falsely implicated in the present case as the petitioner was already in jail in another FIR. He submits that co-accused Parveen Kumar, Sheetal Garg, Suresh Garg and Charan Singh, in whose name the alleged offence of wrongful availment and utilisation of ITC under GST Act is stated to have been commissioned, have already been granted concession of regular bail by the Trial Court.

Conclusion- Apex Court in Dataram versus State of Uttar Pradesh and another” held that the grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. Thus, the petitioner is directed to be released on regular bail on his furnishing bail and surety bonds to the satisfaction of the trial Court/Duty Magistrate, concerned.

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