Manoj Kumar Jain Vs Union of India (Rajasthan High Court)
Rajasthan High Court accepted bail application in the case of issuance of fake GST invoice since maximum punishment for the alleged offence is five years and accused has already suffered custody of more than seven months.
Facts- The respondent- Union of India through Senior Intelligence Officer filed a detailed complaint u/s. 132 of the Act of 2017 in the Court of learned Addl. Chief Metropolitan Magistrate (Economic Offences, Jaipur Metro-II, on the basis of which an FIR for the offence punishable u/s. 132(1)(a), (f) (h) and (l) of the Act of 2017 was registered.
From the complaint it is revealed that the allegation against the accused petitioner is of issuing fake invoices in the names of nine fake firms which led to evasion of GST by claims of input tax credit on the basis of such fakes invoices. The present bail application has been filed by the accused petitioner under section 439 CrPC.
Conclusion- Held that the maximum punishment for the offences alleged against the accused petitioner is five years and the present accused petitioner has already suffered the custody of more than seven months as he was arrested on 16.03.2024 in the matter. The alleged offences as per the provisions of law are compoundable and triable by Magistrate. The trial of the case is likely to take considerable time. Taking into consideration over all the facts and circumstances of the case and the findings and the observations stated above, this Court without expressing any opinion on the merits and demerits of the case deems just and proper to release the accused-petitioner on bail.
