Case Law Details
Mohit Bathla Vs Central Goods And Service Tax Division Panipat (Punjab & Haryana High Court)
Learned senior counsel for the petitioner has reiterated the arguments that on an earlier occasion, when the record of the petitioner was verified on 14.10.2020, a specific note was made by the Assistant Commissioner, CGST, that e-Way bill and transport documents were found to be genuine and therefore, it will be a matter of trial as to how the same documents are now termed as fake documents as it will require evidence to prove the same.
Learned senior counsel for the petitioner has lastly argued that the petitioner is the first offender; he is not involved in any other case of such or similar nature and he is in custody since 26.12.2020 and as on today, the petitioner has undergone about 03 months of judicial custody and as the complaint has been filed, it will take long time in conclusion of the trial.
After hearing the counsel for the parties and going through the voluminous documents and judgments relied upon by both the parties, it is found that main allegations against the petitioner are regarding availment of fake Input Tax Credit (ITC) Limit of 04 firms and on clubbing of the same, the amount as calculated by the respondent is approximately Rs.18 crores, however, considering the fact that the custody of the petitioner is less than 03 months, I do not deem it appropriate to grant the concession of regular bail to the petitioner, at this stage.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
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