9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 355 - DSC - GSTSeeking grant of Bail - availing fake ITC without any valid document and movement of the goods in violation of Section 16 of CGST Act - HELD THAT - As per say of the respondent, in the matters of Mewani, stand taken by the respondent is that those Mewani were running 17 fake firms and availed ITC and committed offence. Stand taken by the applicant since beginning that he is receiving Rs.20,000/- per month. He is not aware about business of the firms as business was handled by those Mewani. Those pleadings were taken on the basis of investigation by the respondent. Nothing is pointed out that if the applicant is released on bail, there is possibility of tampering with the evidence. Applicant is directed to be released on bail on executing PR bond of Rs.50,000/- with one or more sureties of the same amount. In addition to this, applicant to deposit cash surety of Rs.50,000/- - bail application allowed.
Issues:
Grant of bail under Section 439 of the Code of Criminal Procedure for the offence under Section 132 of the Central Goods and Services Act. Analysis: The applicant, a proprietor of two companies, was accused of availing fake Input Tax Credit (ITC) amounting to over Rs. 10 crores without valid documents, in violation of the CGST Act. The respondent alleged that the applicant, along with certain individuals, had committed serious offences related to fake ITC. The applicant claimed innocence, stating that he was misled into opening the firms by another individual who managed all activities and possessed all relevant documents. The respondent opposed bail, arguing that the applicant actively participated in the offence and benefited from it. However, the court noted that there was no evidence of the applicant tampering with evidence if released on bail. Consequently, the court granted bail to the applicant. The court allowed the bail application and imposed certain conditions on the applicant. The applicant was required to execute a personal recognizance bond of Rs. 50,000 with sureties of the same amount, in addition to a cash surety of Rs. 50,000. The applicant had to provide his detailed address and phone number, attend the respondent's office regularly, refrain from influencing witnesses, stay in India without permission, and comply with other conditions until the filing of the chargesheet. The court disposed of the bail application accordingly, emphasizing the importance of the conditions imposed for the applicant's release.
|
