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TMI Blog2021 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... terest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest. The bail application moved by applicant/accused Anil Kumar Jain stands dismissed - Papers be tagged with the main case file. - B.A. No. 60 of 2021 - - - Dated:- 1-3-2021 - ANIL KAUSHIK, ADDITIONAL CHIEF JUDICIAL MAGISTRATE GURUGRAM (UID NO. HR-0283) Present: Sh. Satish Aggarwal, Senior Public Prosecutor for the DGGI department. Ms. Vandana Aggarwal, counsel for the complainant. Sh. Akhil Krishan Maggu, counsel for the accused Anil Kumar Jain. O R D E R Vide this Order, I shall dispose of the regular bail application under section 437 Cr.P.C filed by applicant/accused Anil Kumar Jain. 2. It has been submitted that in the present case, the applicant/accused was arrested by the officers of Directorate General of GST Intelligence, Gurugram Zonal Unit (hereinafter referred to as DGGI-GZU ) on 18.07.2019 in conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of raising alleged fake invoices. The admitted position of the complainant is that the applicant/accused first discharged its tax liability by the payment of tax of ₹ 87.78 crores and allegedly availed wrongful ITC to the tune of ₹ 85.84 crores which clearly states that the excess amount of ₹ 1.94 crores has already been paid to the Govt. ex-chequer which makes the present case a bailable case as the threshold of non-bailable offences under the Act commences only if the fake ITC availed is more than ₹ 5 crores, but in the present case, the applicant/accused has paid excess amount of ₹ 1.94 crores to the Govt. ex-chequer and the same is less than the threshold limit of non-bailable offence under Act. 6. It has been further submitted that the allegation qua the applicant/accused of claiming of wrongful ITC is false, baseless, incorrect as the applicant/accused has not claimed or has passed the wrongful ITC neither the applicant/accused has raised the alleged fake invoices to anyone in order to claim wrongful ITC as wrongly alleged and from the documentary evidence, it is clear that the applicant has paid excess ITC to the Govt. exchequer which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/accused cannot be held liable for prosecution under section 132(5) of CGST Act, 2017 as none of the ingredients of the same has been satisfied. It has been further submitted that there is no amount which can be demanded from the applicant without conforming any demand procure in the form of show cause notice. It has been further submitted that all the documents are in possession of the department and there is nothing with the applicant to recover in the form of documents or anything. The applicant/accused was arrested on 18.07.2019 and the complainant have never interrogated the applicant/accused after his arrest and moreover the show cause notice in the present case has been issued by the complainant to the applicant/accused and the investigation qua the applicant/accused in the present case is over and there is no need of the applicant/accused by the department. The applicant is a law-abiding citizen and has deep roots in the society and having family consisting of wife, two children. 12. Further, it is requested that the applicant/accused got himself operated for intestine and kidneys and the applicant/accused is not medically fit and required constant observations of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Hon'ble Punjab Haryana High Court. (vi) Jatinder Manro Vs. Directorate General of Goods and Services Tax Intelligence - CRM-M-36714-2018 decided on 27.08.2019 by Hon'ble Punjab Haryana High Court. (vii) Bharat Raj Punj Vs Commissioner of Central Goods. - S.B Criminal Writ Petition No 76/2019 decided on 12.03.2019 by Hon'ble Rajasthan High Court. (viii) Anil Kumar Jain Vs Deputy Director, Directorate General of Goods and Service Tax Intelligence, Gurugram- CRM-M 3972/2020 dated 04.02 2020. (ix) Ashish Jain Versus Union of India and Ors. Writ Petition No.3804 of 2019 decided on 31.07.2019 (Bombay). (x) State of Gujarat vs Mohanlal Jitamalji Porwal(1987) 2 SCC 384). (xi) P Chidambaram Versus Enforcement of Directorate in Criminal Appeal No. 1340/2019 decided by Supreme Court on 05.09.2019. (xii) State of Gujarat Vs. Mohanlal Jitamalji Porwal and others (1987) 2 SCC 364. xiii) Y.S. Jagan Mohan Reddy Vs. CBI (2013) 7 SCC 439. (xiv) Anil Kumar Yadav Vs. State (NCT) of Delhi, (2018) 12 SCC 129. (xv) State of U.P. Vs. Amarmani Tripathi, (2005) 8 SCC 21. (xvi) State of Bihar Anr. Versus Amit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot see any justifiable ground for grant of bail. It is settled preposition of law that economic offences in itself are considered to be gravest offence against the society at large and hence are required to be treated differently in the matter of bail. It seems that the entire community would aggrieved if the economic offenders who ruin the economy of the State are not brought to book as such offences affects the very fabric of democratic governance and probity in public life. Further if a murder committed in the heat of moment upon passing being aroused, the economic offence is supposed to be committed with cool calculation and deliberately with an eye on personal profit regardless of the consequence of the community. A disregard for the interest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest. Reliance in this regard can be placed upon the State of Gujarat Vs. Mohanlal Jitamalji Porwal (1987) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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