Kaushal Kumar Sharma vs. Union Of INDIA
Held
The Court granted bail to the applicant, considering the facts and circumstances, the nature of the offense, and the applicant's lack of criminal history. The Court noted that the applicant had made out a case for bail without expressing an opinion on the merits of the case.
Facts
The applicant, proprietor of two firms, is accused of obtaining fake invoices from non-existent firms and fraudulently availing Input Tax Credit (ITC) of Rs. 10.80 Crores. The applicant claims innocence and that his arrest violated Section 69(1) of the CGST Act.
Key Issues
Whether the applicant is entitled to bail given the allegations of fraudulent ITC and the legality of his arrest under Section 69(1) of the CGST Act.
Sections Cited
Section 69(1)
AI-generated summary — verify with the full judgment below
Court No. - 74 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 40322 of 2022 Applicant :- Kaushal Kumar Sharma Opposite Party :- Union of India Counsel for Applicant :- Vimlendu Tripathi,Rajesh Kumar Mishra Counsel for Opposite Party :- Parv Agarwal Hon'ble Deepak Verma,J. firms namely M/s Khushi Communications and M/s K.K.
Industries, Delhi. Applicant firms obtained fake invoices from non-existence firms namely Shri Balaji Traders and M/s Shbhdeep Trading Company and all the firms input tax credit of Rs. 10.80 Crores.
Learned counsel for the applicant submitted that the
The judgment continues below.
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