HC granted regular bail to accused of bogus bills as challan had already been filed before Judicial Magistrate

Case Details: Manoj Bansal v. Director General of GST Intelligence (DGGI) - [2021] 133 taxmann.com 401 (Punjab & Haryana)

Judiciary and Counsel Details

• • Vikas Bahl, J.
  • Akshay Bhan, Sr. Adv. and Aman Bansal, Adv. for the Petitioner. 
  • Satya Pal Jain, Addl. Solicitor General and Sourabh Goel, Sr. Standing Counsel for the Respondent.

Facts of the Case

The assessee was in custody for over 9 months on allegation that he availed input tax credit amounting to Rs. 15.44 crores on basis of invoices issued by non-existent/fake firms without movement of goods. The High Court granted interim bail to assessee. Now, it filed instant petition for grant of regular bail.

High Court Held

The Honorable High Court observed that assessee had complied with conditions as imposed in interim bail order of High Court and challan had already been filed before Judicial Magistrate. Since, the case was primarily based on documentary evidence; no purpose would be served in sending assessee back to custody. Therefore, the order of High Court required to be made absolute and the present petition would be allowed.