Bail in fraudulent GST ITC allowed as trial not to be completed in near future

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, where

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