Heard learned counsel for the parties and perused the material available on record.

The petitioner(s) has/have been arrested in FIR No.01/2018-19 of Police Station Assistant Commissioner, Anti Evasion Branch Bhilwara Division for the offence(s) punishable under Section(s) 132(1)(B) & (C) and Sections 16(1)(2) and 31 (1) of the Central Goods & Service Tax Act, 2017. He/she/they has/have preferred this/these bail application(s) under Section 439 Cr.P.C.

Learned counsel for the petitioner has submitted that as per the prosecution story, the petitioner is guilty of creating bogus firms/companies solely for the purpose of generating fraudulent credit and issuance of GST invoices without any sale/purchase and actual movement of goods. It is argued that the prosecution during the course of investigation recorded statements of several persons, in whose names, the alleged firms/companies have been created and relying on the statements of those persons has alleged that the petitioner has created those bogus firms/companies because the documents related to those persons are found in his possession. It is submitted that as a matter of fact, the petitioner has not created those bogus firms/companies and all the allegations levelled against him are false. It is also submitted that the petitioner is in custody since 12.3.2019; investigation against him has already been completed and chage-sheet has been filed in the matter. It is further submitted that the offences, for which, charge-sheet has been filed against the petitioner are triable by magistrate. It is, therefore, prayed that the petitioner may be enlarged on bail.

Per contra, learned Special Public Prosecutor appearing on behalf of UOI has vehemently opposed the bail application and submitted a detailed reply to the bail application wherein, the material collected by the Investigating Agency during the course of investigation, are mentioned in detail. Learned Special Public Prosecutor has submitted that since the petitioner is involved in creating bogus firms/companies and in preparing fake invoices with the intention to claim benefit of GST which has never been paid, he is not entitled to be enlarged on bail.

Having regard to the totality of the facts and circumstances of the case and keeping in view the fact that charge-sheet has been filed in the matter, without expressing any opinion on the merits of the case, I deem it just and proper to grant bail to the petitioner(s) under Section 439 Cr.P.C.

Accordingly, this/these bail application(s) filed under Section 439 Cr.P.C. is/are allowed and it is directed that petitioner(s) – Gaurav Kumar Aanchaliya S/o Sh. Chhitarmal shall be released on bail in connection with FIR No.01/2018- 19 of Police Station Assistant Commissioner, Anti Evasion Branch Bhilwara Division provided he/she/they execute(s) a personal bond in the sum of ₹ 50,000/- with two sound and solvent sureties of ₹ 25,000/- each to the satisfaction of learned trial court for his/her/their appearance before that court on each and every date of hearing and whenever called upon to do so till the completion of the trial.