Varun Gupta vs. State Of U.P.And Another
Held
The Court found merit in the applicant's submissions, noting that the offences under the CGST Act are compoundable and that the adjudication of tax liability was ongoing. The applicant was entitled to bail.
Facts
A complaint was lodged under Section 132(1)(B)(I) of the CGST Act alleging a false claim of input tax credit of Rs. 9,24,667/- based on forged documents. The applicant contended he was falsely implicated and there was no evidence of him benefiting from the credit.
Key Issues
Whether the applicant, accused of falsely claiming input tax credit, is entitled to bail given the compoundable nature of the offence and lack of evidence of personal benefit.
Sections Cited
Section 132 (1) (B) (I)
AI-generated summary — verify with the full judgment below
Court No. - 66 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 49404 of 2021 Applicant :- Varun Gupta Opposite Party :- State Of U.P.And Another Counsel for Applicant :- Alok Singh Counsel for Opposite Party :- Ramesh Chandra Shukla Hon'ble Ajay Bhanot,J.
Heard Sri Alok Singh, counsel for the applicant, Sri Ramesh Chandra Shukla, learned counsel for the informant and learned AGA for the State. A complaint was lodged as Complaint no. 691 of 2021 at Police Station- Hariparvat, District- Agra, under Section 132 (1) (B) (I) C.G.S.T. Act.
The bail application of the applicant was rejected by learned Additional Sessions Judge, Agra on 11.10.2021. The applicant is in jail since 19.08.2021, pursuant to the said F.I.R.
As per case of the department false claim of Rs. 9,24,667/- towards input tax credit was made on the foot of documents of the applicant's firm and that the documents were forged. Sri Alok Singh, learned counsel for applicant contends that the applicant has been falsely implicated in the instant case. There is nothing in the record to show whether the aforesaid input credit actually benefited the applicant. There is no evidence that the applicant was benefited from the afo
The judgment continues below.
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