HC grants bail to applicant in fake GST ITC case with personal bond after co-accused granted bail

Case Details: Jagvinder Singh v. Union of India - [2022] 145 taxmann.com 421 (Allahabad)

Judiciary and Counsel Details

• • Deepak Verma. J., J.
  • Anshuman Vidhu Chandra & Pankaj Rai, Counsel for the Appellant.
  • Dhananjay Awasthi, Counsel for the Respondent.

Facts of the Case

The applicant was arrested and it was alleged to be involved in passing of fake Input Tax Credit (ITC) of over Rs. 343 Crores by floating fictitious firms and continued to be in jail for more than nine months. The department submitted that the applicant has issued fake invoices from 76 bogus firms to various business buyers without supplying of goods or services. The applicant filed application for bail before the Allahabad High Court.

High Court Held

The Honorable High Court noted that the applicant had no criminal history and co-accused of the applicant who was co-partner of said fictitious firms and involved in same offences had already been granted bail. Therefore, keeping larger mandate of Article 21 of Constitution of India, it was held that the applicant would be released on bail on his furnishing a personal bond and two sureties of like amount to satisfaction of Trail Court subject to conditions that he shall co-operate with trail and not tamper with evidence or indulge himself in any criminal activity.