Case Law Details
Sourav Bajoria Vs Union of India (Gauhati High Court)
Sourav Bajoria (Petitioner) has filed a petition seeking bail in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132(5) of Central Goods and Service Act, 2017(the CGST Act).
The Petitioner was alleged of unjustly availing Input Tax Credit (ITC) on fake invoices and E-way bills alongside Mr. Amit Kumar (Co-accused). While seeking bail, the Petitioner contended that he has been in custody for a month, as on date, with effect from July 19, 2021 and therefore, his further custodial detention is absolutely not necessary in the interest of investigation of the case.
As opposed to the Petitioner, the Respondent Counsel argued that the Petitioner had unjustly availing Input Tax Credit (ITC) on fake invoices, E-way bills and he was in complete league and connivance with the Co-accused in commission of the alleged offence. The investigation so far carried out reveals that the Petitioner had collected fake invoices, from various firm and individuals.
At the perusal of all the facts and evidences, the Honorable Gauhati High Court opined that this complaint alleged a huge economic offence and therefore, a thorough and detail investigation is essential.
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