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TMI Blog2017 (11) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is also no material placed on record to substantiate the allegation about bogus billing. Not a single bogus bill is placed on record. It is not even pointed out as to how the goods or services were delivered by bogus billing. If the shell companies were said to be benefited by bogus billing, obviously, there would be exchange of bogus bill, challans or other similar documents. No such facts are substituted - It is also not pointed out as to which firms amongst the 40 shell companies were benefited by dubious billing and to what extent. Bail application is allowed and applicant is ordered to be released on bail. - Criminal Misc.Application (For Regular Bail) NO. 23410 of 2017 - - - Dated:- 30-10-2017 - MR. G.R.UDHWANI, J. For The Applicant : Mr Bb Naik Senior Advocate With Mr Ekant G Ahuja, Advocate For The Respondent : Mr Mitesh Amin PP ORAL ORDER 1. This application is filed seeking bail under Section 439 of the Code of Criminal Procedure, 1973 in respect of the offences punishable under Sections 406, 409, 420, 466, 467, 468, 471, 474, 120B of the Indian Penal Code and Sections 85(1) (B) (c ) (E) (F) and Section 85 (2) (J), 85(4) of the Gujarat Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealers were duly verified and sanctioned by the authorities. 3.2. It is also contended that the registration of the firm was done after due verification, following by necessary statutory provisions. It is contended that apart from 24 companies above referred 12 companies are registered in the name of Mukesh Mehta, Arif Pathan and Suresh Kambla and the petitioner is nowhere involved in such registration and is sought to be implicated only on the basis of the affidavits of the co-accused. 3.3. It is also pointed out from the charge sheet papers itself that in as many as 5 shell companies allegedly floated by the petitioner, no transaction are carried out between 2010- 2015. 3.4. It is contended that other firms being Shah Co., Shri Vinayak Impex, Mahavir Corporation, E M E Red Impresser, Mahavaishavi Udyog Starlite Inc. Bharat Traders, Shivani Impex, Shah and Company Mikon Engineering Industries, Sagar Enterprise Maha Vaishnavi Udyog R. P. Trading and Company, Navkar Enterprise have been registered in the name of other accused and not the petitioner. 3.5. It is contended that so far as firms which are allegedly operated by the petitioner are concerned, the allegati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anything about this Company. Ratun M. Pawar Pg. 7737 3.7 It is submitted that if at all on the basis of the false or bogus registration of the firms, claims are made through E-returns, it can easily be chased or tracked and thus, if at all the illegality has happened, the said amount can be recovered from those firms. 3.9. It is contended that if at all there was a conspiracy, the object could not have been achieved without the involvement of the officers of the VAT department inasmuch as the registration and refund are subject to mandatory statutory procedures. It is contended that none of the officers of the VAT department are however arraigned as accused. 3.10. It is pointed out by the petitioner that the affidavit-in-reply has been controverted by the petitioner more particularly, on the fact that Mehta Wire Rope and Pawar Trading and Company- are not named as shell companies, in any of the four FIRs filed against the petitioner. 4. Per contra, learned PP Mr. Amin has apposed this application. Strong reliance has been placed upon the affidavits of the investigator. In the affidavits it is pointed out that some firms namely Sun Inno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransactions, the petitioner has been benefited by cash transaction. It is contended that during the raid carried out by the commercial tax, various materials were recovered. It is contended that rent agreement was entered with Mukesh Mehta and Geetaben Mangalbhai Patel. It is submitted that the said house is used by Jignesh Mehta as well as Mukesh Mehta and that during the search, passports, original mark sheets etc., belonging to Jignesh Mehta were found from the said house. It is pointed out that many blank birth certificates allegedly issued by Government of Karnataka , Government of Maharashtra stamped and signed and the death certificates allegedly issued by Government of Rajasthan and blank bonafide certificate of school named Samta Vidhya Mandir, Mumbai were found from the said premises. Reference has also been placed upon the bank slips of M/s. Universal Industries, cheques in favour of M/s. Universal Industries, Dena Bank Slips of M/s. K C S Traders. It is stated that many other documents are recovered from the laptop of the petitioner. The said documents are annexed as R9 with the affidavit. 5.3. It is alleged that as per the documents recovered from the laptop the acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat ₹ 8,50,000/- was debited from the account of HDFC Bank and credited to account of M/s . Mehta Wirer Pore and Iron Pvt. Ltd., in which the petitioner is a Director. It is thus, contended that the petitioner has gained an amount to the extent of ₹ 10,00,000/- from the said bank account and the amount has been given to the accused probably for doing the criminal act in connivance. 5.11 It is also pointed out that ₹ 7,00,000/- were credited from the said fictitious firm namely M/s. Jaivardhan Traders on 24.11.2014 in the petitioner's account in HDFC Bank. The said amount was immediately transferred to the petitioner. Similarly various other details in other bank accounts of the petitioner and alleged dubious firm or the companies have been pointed out by the investigator. 6. In the light of above facts and submission, the case is required to be appreciated. 6.1. A person can be arrested and detained under Section 41 of the Code of Criminal Procedure on the basis of the credible information or a reasonable suspicion. In absence of credible information or reasonable suspicion, the person cannot be arrested and detained under Section 41 of the Code of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mphasizing that the dubious transactions have been carried out in the shell companies, no cogent material justifying the said fact is produced on record. If the object of the petitioner was to gain unlawful input tax credit or making the same available to his clients, then it would have been easily reflected in the account of the dubious firms or companies which according to the department were dubiously operating between 2010-15. Undisputedly, the transaction allegedly were carried out through E-returns and if that was so, it was easy for the investigator to collect the material to substantiate the factum of establishment of dubious firms and dubious transactions. Prima facie when no such material is placed on record, there is a reason to believe that no such dubious firms or dubious transactions exist. Thus, it cannot be said that there is a credible opinion or reasonable suspicion against the petitioner. 10. The respondent claims to have knowledge of dubious transaction as is evident from its affidavit. If that was so, nothing could have prevented it from coming out with incriminating material. There is also no material placed on record to substantiate the allegation about bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manner injurious to the interest of the prosecution; (c) surrender his passport, if any, to the lower court within a week; (d) not leave the territory of India without prior permission of the Sessions Judge concerned; (e) mark presence in the concerned police station once in a calendar month. (f) furnish the present address of residence along with the proof to the Investigating Officer concerned and also to the trial court at the time of execution of the bond and shall indicate change of residential address if any to the trial court. 15.1 The competent authority will release the applicants only if he is not required in connection with any other offence for the time being. 15.2. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to take appropriate action in the matter. 15.3. Bail bond to be executed before the lower court having jurisdiction to try the case. 15.4. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions in accordance with law. 15.5. At the trial, the trial court shall not be influenced by the observations of preliminary nature, qua the evidence at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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