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.

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. 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 contends that the Petitioner has been falsely involved in the present case. In fact, as per the Complainant, the involvement of M/s A.S. Enterprises was allegedly found in utilizing bogus input tax credit through fake documents. Upon physical verification of the premises of the said firm, it was found that no business was carried out at the stipulated address and the firm not only was non-existing, but had also claimed utilised ITC from other fake firms, whereas, the firm had not made any physical transaction of the goods. Thus, the goods were neither received nor supplied in reality, but everything was done in paper transactions and the loss totalling Rs. 2,05,79,076/-was caused to the Government. Learned counsel for the petitioner contends that in the present case, the FIR was registered on 24.10.2020, whereas the Petitioner was arrested illegally after a period of almost 02 years i.e on 29.09.2022. Learned counsel further contends that no assessment order has been passed till date and no penalty has been verified so far. However, the challan has been filed before the Court after a long delay. He next contends that the alleged total tax evasion is of Rs. 2,05,79,076/, which is less than five crores and thus, the Petitioner was not required to be arrested as per the provisions contained in the Central Goods and Service Act, 2017 (hereinafter referred to as the "CGST Act"). Still further, the firm in question was owned by the main accused Ashok and the Petitioner was not even remotely related to Ashok, main accused.

4. Still further, as per the contents of the