2020 (10) TMI 524 - DSC - GST

Grant of Bail - Department failed to submit its report about the real culprit who availed the ITC - HELD THAT - It is informed by the Ld. Standing Counsel for the Department that all the offences under the CGST Act are compoundable in nature. The apprehension of Ld. CMM that certain offences shall remain undetected on account of composition of various offences under the provisions of GST Act is well founded. Regretfully, almost for more than a month, the department seems to be in a state of slumber. The directions passed by the Ld. CMM appears to have not been paid any heed by the concerned quarter. In my considered opinion, the issue of life and liberty of applicant/accused cannot be decided on the basis of a half baked status report filed by the complainant department. Therefore, the court is constrained to adjourn the matter on the request of Ld. Standing Counsel. The worthy Commissioner, CGST, Delhi West is requested to look into the matter personally and file a fresh comprehensive report on the next date of hearing - List the matter for filing of comprehensive report by the complainant department and for remaining arguments on 15.10.2020.

Summary

Issues involved: Grant of bail, liability of applicant/accused, commission of various offenses under CGST Act, criminal conspiracy, cheating, forgery, Prevention of Money Laundering Act, delay in filing comprehensive report by the complainant department.

The judgment pertains to an application for bail by the applicant/accused, with the court directing the Addl. Commissioner (Anti Vision), CGST to submit a comprehensive report on the liability of the applicant/accused and associates. The report, filed by Ms. Mayusha Goel, highlighted the commission of offenses under the CGST Act, criminal conspiracy, cheating, forgery, and offenses under the Prevention of Money Laundering Act. The Ld. CMM had observed similar offenses in other cases investigated by the CGST department, leading to a request for a policy to address such offenses. The Ld. Standing Counsel emphasized that all offenses under the CGST Act are compoundable but expressed concern over the department's inaction and lack of response to the directions of the Ld. CMM. The court adjourned the matter, seeking a comprehensive report from the complainant department by a specified date to ensure a thorough examination of the offenses committed by the applicant/accused and associates. The Commissioner, CGST, Delhi West was tasked to personally oversee the matter and submit the report, with the next hearing scheduled for further arguments and the filing of the comprehensive report.

The judgment underscores the importance of a detailed report to assess the liability and offenses committed by the applicant/accused and associates, including offenses beyond the CGST Act. It reflects the court's commitment to ensuring a thorough investigation and consideration of all relevant factors before deciding on the grant of bail. The court's directive for a comprehensive report aims to address concerns raised by the Ld. CMM regarding the detection and investigation of various offenses, emphasizing the need for proactive measures by the complainant department to uphold the rule of law and protect the interests of justice.