Abhishek Singhal S/O Shri Ashok Kumar Singhal vs. Union Of INDIA
Held
The Court allowed the second bail application, admitting the petitioner to regular bail. The reasoning provided by the Court for granting bail includes: (a) the fact that other co-accused persons have already been released on bail by a coordinate bench of the High Court; (b) the maximum sentence for the alleged offenses is up to 5 years, and the petitioner has already remained in custody for nine months; and (c) the conclusion of the trial is likely to take a long time, given that only the chief examination of one out of nine witnesses has been completed. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The operative direction was to release the petitioner on bail, subject to the satisfaction of the trial court, and to send a copy of the order to the concerned trial court for compliance.
Facts
The petitioner, Abhishek Singhal, is seeking a second bail application in connection with a case registered at the GST Commissionerate, Alwar. The allegations involve wrongfully passing Input Tax Credit (ITC) to the tune of Rs. 6,36,32,492/- by creating fake firms. The petitioner has been in custody for approximately nine months. His first bail application was dismissed on May 17, 2020. The trial has not significantly progressed, with only the chief examination of one out of nine witnesses completed. Other co-accused individuals have already been granted bail by a coordinate bench of the High Court. The petitioner's counsel argues that tax evasion up to Rs. 5 crore is a bailable offense under the Act.
Key Issues
1. Whether the petitioner is entitled to be released on bail, considering his prolonged custody and the slow pace of the trial, despite the allegations of significant ITC fraud? The petitioner's contentions are: (a) he has been falsely implicated; (b) the trial is likely to take a long time, as evidenced by the minimal progress in witness examination; (c) all other co-accused persons have been released on bail; (d) he has been in custody for about nine months; and (e) tax evasion up to Rs. 5 crore is bailable under the Act. The petitioner relies on the Supreme Court judgments in Avtar Singh Vs. State of Punjab and Ajit Singh Vs. State of Chhattisgarh. The respondent's contention is that the petitioner is the main accused.
Sections Cited
Section 132(1)(b), Section 132(1)(c), Section 132(1)(f), Section 132(1)(i)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 11/11/2021
The present second bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case No. IV (06) 121/AE/ALWAR/2020 Registered at GST Commisionerate, Alwar for the offence(s) under Sections 132(1) (b)/(c)/(f) read with Section 132(1)(i) of Central Goods and Services Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been falsely implicated in this matter. Counsel further submits that conclusion of trial may take long time. Counsel further submits that allegation against the petitioner and the other co-accused persons is wrongfully passing of the I.T.C to the tun
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