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USMAN PULAKKAL vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

C.S. DIAS

Pet. Counsel

Dheeraj Krishnan Perot

Fidha Navas

Vineetha A.a.

Res. Counsel

Mohammed Rafeek

Petitioner / Applicant	USMAN PULAKKAL
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 7, 2024
Order No.	BAIL APPL. NO. 5547 OF 2024
Citation	2024(8) TAXREPLY 10499
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ORDER
ORDER PER This application has been filed under Sec.439 of the Code of Criminal Procedure by the sole accused in file No. EKMIU6/INT-26/2024-25 of the Kerala State Goods and Services Tax Department, Ernakulam which is registered against him for allegedly committing the offence punishable under Sec. 132 (1) (i) of the Central and State GST Act, 2017. The petitioner was arrested and remanded to judicial custody on 06.06.2024. 2. The crux of the prosecution case is that; the accused had obtained fake registration certificates in the names of several persons for the purpose of claiming input tax credit and evaded tax to the tune of Rs.15.91/- crore. Thus, he has committed the above offence under Sec. 132 (1) (i) of the Central and State GST Act, 2017. 3. Heard; Sri. Dheeraj Krishnan, learned counsel appearing for the petitioner and Sri. Mohammed Rafeek, learned Special Public Prosecutor. 4. The learned counsel for the petitioner submitted that the petitioner is totally i....