1.Heard the learned counsel for the applicant, Sri Parv Agarwal, learned counsel for the informant, Sri Jitendra Kumar Jaiswal, the learned A.G.A. for the State and perused the record.

2.The present bail application has been filed by the applicant with the prayer to enlarge him on bail in Case Crime No.580 of 2022, under Sections 132(1)(c)& (i) CGST Act, 2017, District Meerut.

3. The applicant has been arrested on allegation of raising false claims of input tax credit through his fictitious firm M/s Swastik Trader.

4. The Directorate General of GST Intelligence has filed a complaint in the Court of Special Chief Judicial Magistrate, Meerut alleging that the applicant has raised false input tax credit to the tune of Rs.39.55 Crores.

5.It has been averred in the affidavit filed in support of the bail application that the applicant is an innocent person, he has been falsely implicated in the case.

6. A supplementary affidavit has been filed on behalf of the applicant disclosing his involvement in another case bearing C.C. No. 12660 of 2020 (DRI (Directorate of Revenue Intelligence) vs. roshan Balaso Mandela and others) in which the applicant has already been enlarged on bail by means of an order dated 24.9.2021 passed by Chief Metropolitan Magistrate, Patiale House Courts, New Delhi.

7. Having considered the aforesaid facts and submissions and keeping in view the fact that the maximum punishment that can be imposed upon the applicant in case of his conviction is upto five years and he is languishing in judicial custody since 26.2.2022, I am of the view that the applicant is entitled to be released on bail pending conclusion of the trial. The bail application is accordingly allowed.

8.Let the applicant – Amit Patil be released on bail in Case Crime No.580 of 2022, under Sections 132(1)(c)& (i) CGST Act, 2017, District Meerut on his furnishing a personal bond and two reliable sureties each of the like amount to the satisfaction of the court concerned subject to following conditions:-

(i) The applicant will not tamper with the evidence during the trial.

(ii) The applicant will not influence any witness.

(iii) The applicant will appear before the trial court on the date fixed, unless personal presence is exempted.

(iv) The applicant shall not directly or indirectly make inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the Court to any police officer or tamper with the evidence.

9.In case of breach of any of the above condition, the prosecution shall be at liberty to move an application bail before this Court seeking cancellation of bail.