JUDGMENT :

(Prayer: Criminal Original Petition filed under Section 439 of the Code of Criminal Procedure, to enlarge the petitioner/Accused on bail in the event of his arrest in respondent of R.R.No.6 of 2019, on the file of the respondent pending investigation.)

1. The Petitioner/Accused, who was arrested and remanded to judicial custody on 26.01.2019, for an alleged offence u/s 133(1) (i) of CGST Act, 2017, in R.R.No.6 of 2019, on the file of the respondent, seeks bail.

2. The case of the prosecution is that the petitioner who is the proprietor of M/s. Maa Osiya Corporation [Formerly M/s. Osiyan Impex Co.], Hosur having GSTIN No.33AHJPN2714J1ZE is engaged in the business of trading of Aluminium profiles, hardware, glass etc. They have been availing Input Tax Credit (ITC) on the invoices without receipt of goods and passing on the said credit through raising of invoices/E-way bills without supply of goods.

3. Based on the Intelligence reports received by the Chennai Office of the respondent, it was found that the petitioner is engaged in the bill trading activity i.e. issue of GST invoices without supply of goods and availing of input tax credit without supply of goods in violation of