9911796707
TMI Blog2020 (12) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... r remained defiant to the directions of the IO. The accused is in custody since 29.10.2020 and during this time the department has got ample opportunity to interrogate him. However, same was not done by the department which makes it clear that his custodial interrogation is no more required and it is pertinent to note that the time line for filing the charge sheet is drawing near, however, despite this no request has come from the department to seek his interrogation. The frail health of the mother of accused and his own bad health are relevant consideration in the backdrop of the fact that he never acted as an obstructionist during investigation. Being sole bread earner and provider of the family is also a valid consideration for seeking b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ultimate beneficiary of the alleged ineligible ITC and not of being the ultimate beneficiary of the alleged ineligible ITC. It is submitted that applicant is neither a shareholder nor director nor authorized signatory nor proprietor of any of the alleged firms/companies and the arrest of him was unjustified. It is submitted that in the first JC application department stated to have interrogated Mr. Gaurav Gupta and Mr. Sumit Gupta who are alleged to have been involved in the offence by one way or the other however they are not arrested by the department and present accused was made a scapegoat. It is submitted that statements recorded by the department have been retracted by the applicant at first instance. It is submitted that the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere issued to various firms without supply of goods on commission bases. He admitted that no movement of actual goods has been done and the invoices generated by them. He also managed the payment of these 31 fake firms which as received from various recipients in the individual accounts of these fake firms which he transferred through RTGS to multiple firms who in turn purchase gift cards from banks. The gift cards were sold to local markets in case through dealers after deducting commission of around 3-4% cash was sent to firms. Thereafter, he used to generate inward and Outward E-way bills in respect of the said firms but there was no movement of vehicles and all E-way bills were forged. The accused filed GSTR-1 GSTR-3B in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is charged of having committed a serious offence. The Court granting bail has to consider, among other circumstances, the factors such as a) the nature of accusation and severity of punishment in case of conviction and the nature of supporting evidence; b) reasonable apprehension of tampering with the witness or apprehension of threat to the complainant and; c) prima facie satisfaction of the court in support of the charge. In addition to the same, the Court while considering a petition for grant of bail in a non-bailable offence apart from the seriousness of the offence, likelihood of the accused fleeing from justice and tampering with the prosecution witnesses, have to be noted. In the given facts, accus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of decisions, is not to be withheld as a punishment. Even assuming that the accused is prima facie guilty of a grave offence, bail cannot be refused in an indirect process of punishing the accused person before he is convicted. Furthermore, there is no justification for classifying offences into different categories such as economic offences and for refusing bail on the ground that the offence involved belongs to a particular category. It cannot, therefore, be said that bail should invariably be refused in cases involving serious economic offences. Further, the investigating agency is having the possession of all the documentary evidence collected so far and all other relevant material which is in the form of stamps, cheque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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