JUDGMENT

Ashok Kumar Verma, J.

Prayer in this petition filed under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case FIR No. 405 dated 24.10.2020 registered under Sections 420 , 467, 468 and 471 IPC at Police Station Faridabad Central, District Faridabad, Haryana.

2. Briefly, the aforesaid FIR was registered on the complaint made by Rajesh Kumar Yadav, Excise and Taxation Officer, alleging therein that an information was received from the office of Excise and Taxation Commissioner, Panchkula regarding involvement of M/s A.S. Enterprises, Flat No. 68, ECWS Ground Floor Sector 81, Faridabad, having GSTIN 06BWTPA 3969EIZA, in utilizing bogus Input Tax Credit (ITC) through fake documents. On physical verification of the business premises of the abovesaid firm and registration certificate uploaded by the taxpayer on the GST Portal, it was found that the taxpayer had not done any business at the address provided in the registration certificate. The firm was floated on the papers only. During investigation it was found that the abovesaid firm was registered through proprietor Ashok S/o Raj Kumar having PAN No. BWTPA3969E, Mobile No. 9671321265, Aadhaar No. 861469337689 resident of Rehrana Floor No. 81, Palwal. It was found that the firm was not only non-existing but also claimed ITC from other fake firms. The firm had not made any physical transaction of the goods. The goods were neither received nor supplied in actuality but only paper transactions were done which is in contravention to proviso of Section 132(1)(B)(C) HGST Act, 2017. Thus, the firm had created a loss to the tune of Rs.2,05,79,076/- to the Government Exchequer. Therefore, it is well established that Ashok, proprietor of M/s A.S. Enterprises had fraudulently registered the said firm under GST Act, solely for the purpose of doing fraud with the Government Revenue, by way of utilizing bogus ITC via paper transactions only, with mala fide intention of not paying taxes.

3. Learned counsel for the petitioner, inter alia, contends that the petitioner has falsely been implicated in the instant case. Petitioner was not named in the FIR. The present FIR was registered on 24.10.2020, whereas, the petitioner was arrested on 29.09.2022 i.e. after the expiry of almost two years. The complainant-authority did not initiate any proceedings for two years for the reasons best known to them. No assessment order has been passed till date and no penalty has been levied so far. The firm in dispute was owned by co-accused Ashok, therefore, the petitioner had no knowledge about the working of the said firm. The alleged tax evasion of Rs.2,05,79,076/- is less than Rs.5,00,00,000/-, therefore, the offence is bailable but officials of GST Department in order to harass the petitioner had given a false complaint. The petitioner is in custody since 29.09.2022. Nothing has to be recovered from him. The trial is likely to take a long time. No useful purpose will be served by further detention of the petitioner in custody. Therefore, the petitioner may be released on regular bail.

4. On the other hand learned State counsel has opposed the prayer of the petitioner by filing reply by way of an affidavit dated 12.12.2022 of Sh. Satya Pal, Assistant Commissioner of Police (Central), Faridabad. It was alleged that the petitioner had forged the documents to register a fake firm and caused loss to the tune of Rs.2,05,79,076/- to the Government Exchequer. He is the kingpin of the aforesaid fraud. The petitioner is also involved in another FIR No. 53 of 2018 registered under Sections 323 , 506, 509 read with Section 34 IPC at