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TMI Blog2019 (3) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise the discretion and enlarge the applicant on regular bail. The applicant is ordered to be released on regular bail subject to conditions imposed - application allowed. - R/CRIMINAL MISC.APPLICATION NO. 1665 of 2019 - - - Dated:- 5-3-2019 - MR. A.Y. KOGJE, J. For The Applicant (s) : MR ND NANAVATY, LEARNED SENIOR ADVOCATE WITH MR CHETAN K PANDYA (1973) For The Respondent (s) : MR DM DEVNANI, APP And RULE SERVED BY DS (65) ORAL ORDER 1. This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No. CCST/ADENF/FSU-7/MadhavArrest/2018-19/B.4 AC/U- 6/Arrest/2018-19/B.5811 of the office of the Chief Commissioner of State Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bills amounting to ₹ 106.40 crores have been issued till July, 2018. As per the statement of Mr. Prakashsinh, only bogus bills have been issued in this entire case. No actual physical transfer of goods or transaction has been carried out. He has stated in the statement u/s 70 that this scam has been committed by Mr. Hitendra Shah and Madhav Shah. Thus, active involvement of Mr. Madhav Shah and Hitendra Shah has been found in this scam. Hitendra Chandrakant Shah has been arrested on 26.12.2018 and produced before this Ld. Court with production memo vide file no. AC/U-6/ARREST/2018-19/B and presently, accused Hitendra Shah is under judicial custody. Mr. Hitendra Shah obtained registration no. 24075605012 under the VAT Act as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28/03/2018, and Prakashsinh Udavat, Madhav Shah and Hitendra Shah have generated bogus bills for crores of rupees on the same day. Upon examination of entries of bank accounts, after obtaining registration number and generating billing for crores of rupees on the same day, ₹ 49,44,000/- has been transferred to J. Jitendrakumar Company by Om Enterprise on 29/03/2018 on the next day. Om Enterprise has not supplied anything to J. Jitendrakumar. It is noteworthy that proprietor of J. Jitendrakumar was Mr. Hitendra Shah. Its registration number was 24080101042 under VAT law. In the said case also, as bogus billing was found, registration number of J. Jitendrakumar was revoked ab-initio. As per GST law, the said number is not active. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of Hitendra Shah that Madhav Shah was associated with billing of above-stated four firms. Out of the four bank statements found from the house of Hitendra Shah, one is of Shivay Enterprise. Besides aforesaid cases, direct involvement of accused Madhav Shah has been revealed in case of this businessman. Shri Tushar Rajubhai Makwana is proprietor of Shivay Enterprise, On interrogating after serving summons under Section-70 by Shri H.K. Joshiyara, Assistant State Tax Commissioner, he has admitted that he drives school vardhi van. He is working as a driver. Further he states that, the bank account was opened by Samkitbhai Shah at the instance of Hitendra Shah and Madhav Shah. Both the accused persons were paying ₹ 8000/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we contacted Mr. Madhav Shah through mobile, he replied in an evasive manner and did not remain present. Moreover, he did not mention his correct address. Therefore, on 28/12/2018, the site inspection was conducted on two other probable addresses. As both those two addresses were not found correct, the investigation was continued and as his address was found secretly on the next day, the police reached at the residence of Mr. Madhav Shah on 29/12/2018 at: 133, Isckon Green Bungalows, Ghuma village, Bopal where the accused persons were found. They were served summons u/s 70 and asked to submit their statements. Pursuant to the same, facts regarding this entire billing scam, concerned evidence and statements of concerned persons were produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant. This Court has taken into consideration the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation reported in [2012] 1 SCC 40 = 2011 (11) TMI 537 - SUPREME COURT. 6. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. 7. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with File No. CCST/ADENF/FSU-7/MadhavArrest/2018-19/B.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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