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Case Law Details

Case Name : Mohit Vijay Vs Union Of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 7605/2019
Date of Judgement/Order : 02/06/2020
Related Assessment Year :
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Mohit Vijay Vs Union Of India (Rajasthan High Court)

In the present case, petitioner filed bail application u/s 439 CrPC for the offense of wrongful availment of Input Tax Credit under Section 132(1)(b)(c)(f)(j) and (I) of the Central Goods and Service Tax Act, 2017.

High Court States that, the grant or denial is regulated, to a large extent, by the facts and circumstances of each particular case. But at the same time, right to bail is not to be denied merely because of the sentiments of the community against the accused.Further, they said while keeping in view that the petitioners are already in jail for 450 days and no further investigation or recovery is to be made for the purpose of the case, even their account has also been seized Hence bail should be granted to the petitioner subject to submitting a bail bond in the sum of Rs.1,00,000/- along with one surety of the like amount subject to some conditions.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. These bail applications have been filed under Section 439 CrPC in connection with Criminal Complaint filed at Chief Metropolitan Magistrate (Economic Offences), Jaipur (Raj.) for offence under Section 132(1)(b)(c)(f)(j) and (I) of the Central Goods and Service Tax Act, 2017.

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