HC grants bail to applicant considering absence of criminal history as trial would take time to conclude

Case Details: Roopak Vashishth v. Union of India - [2022] 142 taxmann.com 229 (Allahabad)

Judiciary and Counsel Details

• • Siddharth, J.
  • Pawan Giri for the Applicant.
  • A.S.G.I. & Dhananjay Awasthi for the Respondent.

Facts of the Case

The applicant was arrested by the department and there was allegation against the applicant that he was involved in claiming ITC fraudulently on the basis of dummy invoices raised by shell companies without movement of goods. He filed application for bail and submitted that he had not registered any firm in his name nor issued any bills and there was no GST registration in his name.

High Court Held

The Honorable High Court noted that the applicant was in jail since 10.3.2022 and has no criminal history. Moreover, the firms were not registered in name of applicant and monetary benefit from illegal availment of ITC was not found as evident from bank accounts of applicant. Since, the investigation had been conducted and all necessary statements, details and documents had been recorded/submitted, therefore burden of proof was on department to prove intent to fraudulently availing ITC. The instant case was fit for exercising discretion in favour of applicant considering time which trial would take to conclude as seriousness of offence alone shall not be conclusive of applicant’s entitlement to bail. Thus, the bail was to be granted subject to conditions.