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TMI Blog2021 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... here is a need to indicate in such orders reasons for prima facie concluding why bail was being granted, particularly, where the accused is charged of having committed a serious offence. In the given facts, accused is in jail since 23.07.2021. The bail application of the co-accused has been dismissed by Ld ASJ on 31.08.2021. The other co-accused persons are still absconding. The role of the accused is at the same footing with the other accused persons whose application is dismissed by Ld ASJ. The allegations against the accused are serious and investigation is still underway. If accused is released at this juncture, he would definitely interdict with the fair investigation given the fact that the absconding accused persons may be protec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices of non exisiting firms. Also it is stated that M/s NYX industry (India) Pvt. Ltd. Though found existing at the address but the directors admitted to have neither receved any goods or dispatched but paper transactions happened It is submitted that the transactions have been done by the applicant under proper invoices by discharging applicable tax liabilities and payments have been received through proper banking channel and goods received /supplied through proper e-way bills It is submitted that investigation is complete and accused is suffering from diabetic and his family to be taken care of, he may be released on bail Several judgments have been cited support of the contentions On behalf of department application is oppos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s JGSIPL purportedly cleared the goods and services as solar power generating unit attracting GST @ 5% and by way of other support services attracting GST@ 18% and utilized the ineligible ITC so availed at the time of discharging its output tax liability. Verification of associated premises showed that these firms existed on paper only. Accused in his voluntary statement U/s 70 of CGST Act stated that invoices have been issued under his knowledge and Gaurav Gupta and Mukesh Gupta used to give directions and chalking out plans and strategy to him and invoices were issued as per their instructions. The transporters were found non existence and the vehicles purportedly were shown to be used were also fake. The one of the MD of M/s Urja is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Anil Mahajan Vs. Commissioner of Customs : (2000) 84 DLT 854 it was held that t here is no hard and fast rule and no inflexible principle governing the exercise of such discretion by the Courts. There cannot be an inexorable formula in the matter of granting bail. The facts and circumstances of each case will govern the exercise of judicial discretion in granting or refusing bail. The answer to the question whether to grant bail or not depends upon a variety of circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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