1. Heard counsel for the petitioner and counsel for Union of India through video conferencing.

2. Petitioner has filed this bail application under Section 439 of Cr.P.C.

3. Case No. IV 106/47/AE/JPR/2019/pt-I, Central Goods and Services Tax and Central Excise Commissionerate, Jaipur for offence under Sections 132(1)(b)(c) r/w Section 132(1)(i) of Central Goods and Services Tax Act, 2017.

4. It is contended by counsel for the petitioner that persons who have raised this issue have not been impleaded as accused in this case. The maximum sentence under the Act is five years. Petitioner has remained in custody for five months.

5. Counsel for Union of India has opposed the bail application.

It is contended that petitioner has claimed input tax credit to the tune of ₹ 11.6 crores without there being any transaction. It is contended that the vehicles in which products stated to have been send to the petitioner are pick-up, scooty and motorcycle etc. which clearly goes to show that fake bill entries were manipulated to claim input tax credit to the tune of ₹ 11.6 crores.

6. I have considered the contentions.

7. Considering the facts that claim of input tax credit without there being any transaction directly affects the economy of the country, petitioner has claimed input tax credit to the tune of ₹ 11.6 crores, hence I am not inclined to entertain the bail application.

8. Criminal misc bail application is accordingly rejected.