9911796707
TMI Blog2021 (8) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsels for the Revenue that the order dated 02.06.2020 has attained finality as it was not assailed further. Taking into consideration that the petitioners are in custody since 26.03.2021 27.03.2021 respectively, the complaint has already been filed against them; indisputably, they are not warranted for further investigation, the maximum punishment awardable in such case is of five years, the offence is compoundable though, none has initiated any proceedings in this regard and the factum of release of accused persons namely Mohit Vijay Kapil Vijay on bail by this Court; but, without expressing any opinion on the merits of the case, this court deems it just and proper to enlarge the petitioners on bail. Bail appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, the petitioners came to be arrested on 26.03.2021 and 27.03.2021 respectively by the office of the Anti-Evasion, Central Goods and Services Tax Commissionerate, Jaipur (for brevity, CGST ). Assailing their arrest, learned counsel for the petitioners contended that once the DGGI was already seized of the investigation, no investigation could have been carried out by the CGST and it did not have jurisdiction to step-in in the midst of the investigation by the DGGI and effect their arrest. They submitted that only to harass and victimize the petitioners by involving in two cases instead of one, the investigation was bifurcated; one qua the M/s. SKE which was transferred to the DGGI and another qua other firms which were kept by the CGST. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the offence has been claimed to be bailable and non-cognizable, submitted that the bail applications deserve to be dismissed only on account of wrongful averment therein. He submitted that the petitioners are members of a large racket which has been found involved in issuing fake invoices in the neighbourhood of ₹123 crores and ₹85 lacs for which there are about 160 beneficiaries. He submitted that voluntary statements of the petitioners dated 25.03.2021 recorded under Section 70 of the CGST Act, 2017 prove their guilt. Learned counsel submitted that the petitioners are guilty of destroying the cogent evidence. He too submitted that the investigation is pending and hence, the petitioners should not be enlarged on bail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent from the contents of complaint filed by the DGGI against the petitioners, the entire exercise of investigation which led to arrest of the petitioners, started from the investigation against Mr. Mohit Vijay Kapil Vijay against whom the allegation was of the tax evasion to the tune of ₹139.05 crores. The petitioners are stated to be part of same racket. It has been admitted by the learned counsels for the Revenue that the order dated 02.06.2020 has attained finality as it was not assailed further. Taking into consideration that the petitioners are in custody since 26.03.2021 27.03.2021 respectively, the complaint has already been filed against them; indisputably, they are not warranted for further investigation, the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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