Case Law Details
Amit Chandrakant Shah Vs State of Gujarat (Gujarat High Court)
In the present case, the applicant is arrested on 6.12.2019 and almost 90 days are over. The applicant is facing charge under Section Sections 132(1)(b),(c),(f), (k), (1) of the Gujarat Goods and Service Tax Act, 2017 and and Central Goods and Services Act, 2017 read with Section 120-B of the Indian Penal Code, which is punishable maximum for a period of 5 years. As in the present case, wrongful availment of the Input Tax Credit is beyond Rs.5 crores.
Here the the applicant is requesting for regular bail by imposing suitable conditions.
The Court has taken into consideration the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, they are of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.
Hence, the present application is allowed.
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