The court granted bail based on the petitioner's lengthy incarceration and the slow progress of the trial, emphasizing that the decision does not affect the merits of the case.

JUDGMENT

Mr. Kuldeep Tiwari, J. (Oral)

Through the instant petition, the petitioner craves for indulgence of this Court for his being enlarged on regular bail, in case FIR No.630 dated 25.06.2019, under Sections 420, 467, 468, 471, 201 of the IPC, registered at P.S. Chandni Bagh, Panipat.

Factual Matrix

2. What constituted the bedrock for registration of the instant FIR, was a complaint dated 20.06.2019, as made by one Sunil Dhull, Proper Officer-cum-Excise Taxation Officer (State Tax), Panipat. Therefore, it is deemed imperative to extract the relevant portion of the said complaint, which is extracted hereinafter:-

"....To, The Station House Officer, Police Station, Chandni Bagh Panipat No. 2564/ETO (Ward-11) dated 20-06-19, SubjectComplaint for registering FIR against Sh. S Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec-06, Panipat, Proprietor of M/s Global Metal Industries, GSTIN-06ASWPV4034BIZJ. Memo: On the subject cited above, it is intimated that Sh. S. Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec-06, Panipat has got himself registered under the CGST/HGST Act, 2017 in the name of M/s Global Metal Industries, GSTIN-06ASWPV4034BILL, H. No. 212, IInd Floor, Sec-06, Panipat. The inquiries regarding genuineness of the firm was got conducted by Inquiry Agency (Taxation Inspector) as per directions given by the undersigned vide office letter No. 1877W-11, dated 29.05.2019 under rule 25 of the CGST/HGST Rules 2017 and it has been found that the dealer has uploaded bank account details, photo other details for taking registration. During the course of inquiries, the given address was visited during survey by Taxation Inspector Sh. Ravinder Parkash on 13.06.2019. The Taxation Inspector submitted his report GST REG-30 and panchnama dated 13.06.2019 duly witnessed by two panches stating therein that no such firm was found functioning at this address. Therefore, Sh. S Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec-06, Panipat has got himself registered under the CGST/HGST Act, 2017 in the name of M/s Metal In UGT TES, GSTIN06ASWPV4034BIZI H. No. 212, IInd Floor, Sec-06, at (taxal)( Or on) and others have got himself registered under the HGST/CGST Act, TQR4he'b of fake and forged documents and deceived the Government Authorities Adulently by submitting/uploading fake/ forged documents and used Government GST online portal for utilizing input tax credit for himself and passing input tax credit to other firms/taxable persons by generating E-way bills and issuing invoices with dishonest intention to evade payment of taxes. Detail of supplies made by the concerned dealer is as under:- Name of the firm- M/s Global Metal GSTIN06ASWPV4034BIZJ Number of Invoices Issued-07 Taxable Value- 2677448/- Tax Involved481940/- In view of the facts narrated above, it is requested that FIR against Sh. S Viji Sio Sh. Kandaswamy, H. No. 212, IInd Floor, Section 06, Panipat has got himself registered under the CGST/HGST Act, 2017 in the name of M/s Global Metal Industries, GSTIN06ASWPV4034BIZJ. H. No. 212, IInd Floor, Sec-06, Panipat (taxable person) and others may be registered for offences under section 420, 467, 468, 471 IPC or as seems appropriate to your good self and computer/Electronic devices used for the same may be traced out and appropriate action as per law may be taken...."

3. The complaint extracted herein above led to registration of the instant FIR, whereupon, the investigation commenced and upon finding inculpatory evidence against the petitioner, who was already in custody in another FIR of same nature, i.e. FIR No.521 dated 08.09.2020, under Sections 420, 467, 468, 471, 120-B of the IPC, registered at P.S. Chandni Bagh, Panipat, he was brought on production warrant in the instant FIR on 25.08.2021 and was arrested. During interrogation, the petitioner suffered disclosure statement, whereupon, his role was crystallized.

Submissions Of Learned Counsel For the Petitioner

4. The learned counsel for the petitioner, in his aski