Back
N. S. SHEKHAWAT
Amit Kaushik – Appellant
Versus
State of Haryana – Respondent
JUDGMENT
N.S. Shekhawat, J.
The Petitioner has filed the instant petition under Section 439 Cr.PC with a prayer to grant regular bail in case FIR No. 405 dated 24.10.2020, registered under Sections 420 , 467, 468 and 471 of IPC ( Section 201 , 120B IPC added later on), Police Station Faridabad Central, District Faridabad.
2. The FIR in the present case was got registered on the basis of the complaint moved 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. BW
Accused granted bail due to prolonged custody, lack of evidence, and the trial's lengthy nature, emphasizing the maintainability of the FIR will be adjudicated in trial.
The court granted bail based on the duration of custody and the status of co-accused, emphasizing that trial may take a long time.
The pendency of multiple FIRs against an accused does not justify the denial of bail if no incriminating evidence is presented.
The court ruled that continued custody of the petitioner was unnecessary given the nature of the evidence and the duration of detention, allowing for bail under Section 439 of the Cr.P.C.
The court emphasized the necessity of substantial evidence for serious charges under the GST Act and the accused's right to a fair trial.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
