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 ₹ 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 aforesaid input credit tax. At best the case of the department against the applicant is that he facilitated wrong availment of input tax credit to the extent of Rs. Nine Lacs. The adjudication of the invaded tax liability is under way. All offences under the C.G.S.T. Act are compoundable. Lastly it is contended by the learned counsel for applicant that the applicant shall not abscond and will fully cooperate in the criminal law proceedings. The applicant shall not tamper with the evidence nor influence the witnesses in any manner.

Shri Rishi Chaddha, learned AGA for the State could not satisfactorily dispute the aforesaid submissions from the record. Learned AGA for the State could not dispute the fact that the applicant does not have any criminal history apart from this case.

Courts have taken notice of the overcrowding of jails during the current pandemic situation (Ref.: Suo Motu Writ Petition (c) No. 1/2020, Contagion of COVID 19 Virus in prisons before the Supreme Court of India). These circumstances shall also be factored in while considering bail applications on behalf of accused persons.

I see merit in the submissions of the learned counsel for the applicant and hold that the applicant is entitled to be enlarged on bail.

In the light of the preceding discussion and without making any observations on the merits of the case, the bail application is allowed.

Let the applicant- Varun Gupta involved in Complaint no. 691 of 2021 at Police Station- Hariparvat, District- Agra, under Section 132 (1) (B) (I) C.G.S.T. Act, be released on bail on furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court concerned subject to following conditions.

1. The applicant will not tamper with the evidence during the trial.

2. The applicant will not influence any witness.

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

4. The applicant shall not directly or indirectly make any 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.

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