Kattungal Aliar Ashraf vs. State Of Kerala
Held
The Court granted regular bail, considering the petitioner's 68-day detention (exceeding the 60-day maximum remand without a final report), the serious allegations, and that a co-accused had already received bail. Bail was granted subject to conditions including a bond, security deposit, and passport surrender.
Facts
The petitioner, accused of abetting GST offences by creating fake registrations, issuing bogus invoices, and generating E-way bills to evade approximately Rs. 9.5 crores in tax, sought regular bail. He argued the offence was bailable as the evaded amount was not proven to exceed Rs. 5 crores.
Key Issues
Whether the petitioner, accused of abetting GST fraud involving fake registrations and invoices leading to substantial tax evasion, should be granted regular bail, considering the nature of the offence and the period of custody.
Sections Cited
Section 132(1)(i), Section 132(5), Section 132(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
This is an application filed under Section 439 of the Code of Criminal Procedure, seeking regular bail.
The petitioner is the second accused in IU KHD/INT 07/2023- 2024
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.