Code of Criminal Procedure, 1973–Sec. 439–Central Goods & Service Tax Act, 2017–Sec. 132(1)–Bail application–Allegation that the accused created fake firms and issued goods/invoices and passed the input tax credit–Case has been registered on the basis of statements of five persons but none of them has been made witness–In the list of witnesses submitted by the Department, only five officers have been mentioned–Until and unless these persons are made witnesses or accused, their statements cannot be relied upon because it is the right of the accused to cross-examine the witnesses to prove the trustworthiness of their version–The offence in regard to preparation of forged documents is not covered u/s. 132 of the Act–Investigation is continuing for more than one year–Co-accused A has been enlarged on bail by the Supreme Court –Maximum punishment for the offence is five years and petitioner has suffered the custody of five months–Alleged offences are compoundable as per the provisions of law–Bail granted subject to certain conditions.
