2024 (9) TMI 996 - HC - GST

Seeking grant of bail - conspiracy with co-accused and assisted in transportation of narcotics under the invoices issued in the name of his company which deals in tobacco - HELD THAT - Petitioner is a dealer in tobacco. He had been allotted GST number to deal in the said product. Misusing the GST number of the petitioner fake invoices were prepared and 89 kgs. of Poppy Straw was transported. Consignment was seized. Interrogation of the co- accused Santanu Banerjee discloses involvement of the petitioner. In collusion with the petitioner, his GST number was misused and fake invoices prepared for smuggling of narcotics. Petitioner has criminal antecedents. In the light of these incriminating circumstances and statutory restrictions under Section 37 of the NDPS Act, it is not inclined to grant bail to the petitioner at this stage. Application for bail is, thus, rejected.

Summary

The High Court of Calcutta rejected the bail application of the petitioner who was involved in a narcotics transportation case. The petitioner's GST number was misused to transport narcotics, and he had criminal antecedents. The court found him involved in the conspiracy and denied bail under Section 37 of the NDPS Act.