JUDGMENT

Mr. Arun Monga, J.(Oral)

Custody certificate of the petitioner has been tendered in Court by learned State counsel, which is taken on record.

2. Petitioner seeks bail in criminal case bearing FIR No.626 dated 25.06.2019, registered under Sections 420 , 467, 468, 471 and 201 of the INDIAN PENAL CODE , 1860 (for short 'IPC'), at Police Station Chandni Bagh, Panipat, Haryana.

3. A complaint dated 20.06.2019 was filed by the Proper Officer-cum-Excise & Taxation Officer (State Tax), Panipat, resulting in the registration of an FIR. The complaint alleged that one N. Nasarbasha fraudulently registered himself under the CGST/HGST Act, 2017, using the name of M/s Sh. Shyam Enterprises with GSTIN- 06ARWPN8011B1ZS. To investigate the authenticity of the firm, an inquiry agency (Taxation Inspector) was directed by the complainant through an office letter dated 29.5.2019 under Rule 25 of the CGST/HGST Rules, 2017. The inquiry revealed that N. Nasarbasha had submitted false documents, including bank account details and photographs, to obtain the registration. On 13.6.2019, Taxation Inspector Mr. Ravinder Parkash visited the provided address and submitted a report and Panchnama dated 13.6.2019, witnessed by two Panches. According to their findings, no such firm was operating at that location. It became evident that N. Nasarbasha had registered the business using fraudulent and forged documents to deceive the Government Authorities. He further misused the GST online portal to take advantage of input tax credit and issued fake invoices and e-way bills to pass on input tax credit to other firms and taxable persons. All of these actions were done with the dishonest intention of evading tax payments. Investigation was initiated in the FIR and in course thereof, petitioner was arrested as one of the suspects on 14.02.2022.

4. Learned counsel for petitioner submits that petitioner has been falsely implicated in the present case. He has no concern with the alleged crime. Petitioner was working under Vishal Bansal, Pankaj Bansal and Rahul Naroliya. It is them who were running five fictitious firms which were opened for the purpose of wrongfully availing the input tax credit/refund of taxes. These masterminds have misused the Aadhar card and PAN card of the petitioner without his knowledge to get the registration of the firm under the GST portal in the name of the petitioner. Petitioner is nowhere liable to any proceedings under the GST Act.

4.1. He further submits that petitioner is in custody since 14.2.2022 and challan has already been presented before the competent Court. Charges have been framed on 14.06.2022. There are 23 prosecution witnesses and only five witnesses have been examined till date. Petitioner is not required for custodial interrogation.

5. On the other hand, learned State counsel opposes the bail petition. He submits that it is a serious case of Tax evasion by way of preparing forged documents. During investigation, petitioner suffered his disclosure statement admitting his involvement. He further submits that petitioner is a habitual offender. Four more FIR's of similar allegation/nature were registered against him.

5.1. In rebuttal, learned counsel for petitioner submits that petitioner has been granted the concession of bail in three out of those four cases.

6. I have heard rival contentions of learned counsels for the parties and have gone through the case file.

7. Challan is stated to have been presented, charges have been framed. Investigation is