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TMI Blog2021 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act have also been initiated and the case is primarily based on documentary evidence, thus, no purpose would be served in sending the petitioner back into custody. The present petition is allowed and the order dated 16.03.2021 is made absolute - the petitioner would continue to be bound by the conditions which have been imposed. - CRM-M-2869-2021 - - - Dated:- 28-9-2021 - HON BLE MR. JUSTICE VIKAS BAHL Mr. Akshay Bhan, Senior Advocate with Mr. Aman Bansal, Advocate for the petitioner Mr. Satya Pal Jain, Additional Solicitor General with Mr. Sourabh Goel, Senior Standing Counsel for the respondent ORDER (Through Video Conferencing) VIKAS BAHL, J. (Oral) The petitioner has filed the present petition un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch non-existent/fake firms without movement of goods, alleged to have been transported by such fake/nonexistent transporters, and on the basis of corresponding transport receipts being included in their record for claiming the said benefit. M/s Nikita Industries Pvt. Ltd. was thereby alleged to have committed offences under Section 132 (1)(b) and (c) punishable under Section 132 (1)(I)(i) of the CGST Act. This matter had come up for hearing on 16.03.2021, when a Co-ordinate Bench of this Court had passed a detailed order vide which interim bail was granted to the petitioner. The Co-ordinate Bench had taken note of the arguments raised by the learned Senior counsel for the petitioner including the argument to the effect that no notice und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case as well as the arguments advanced by the parties, the Co-rdinate Bench of this Court had granted interim bail to the petitioner herein. The concluding part of the order dated 16.03.2021 is reproduced hereinbelow:- 36. In the meanwhile, keeping in view the facts and circumstances of the case, nature of accusation and evidence against the petitioner in the present case, also the fact that investigation qua the petitioner is complete and complaint against the petitioner has already been filed but notice under Section 74 of the CGST Act is yet to be issued and determination of his tax liability is yet to be made and that the case is mainly based on documentary evidence, there is no material to justify the appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pal Jain, learned Additional Solicitor General along with Mr. Sourabh Goel, Senior Standing counsel for the respondent- Department has submitted that as per the above-said order in para 31, there were certain directions given requiring the respondent-Department to file an additional affidavit with respect to the fact as to what action had been taken for registration of FIR in respect of offences punishable under the IPC against the persons who had got the alleged non-existent firms registered with the GST Department, on the aspect as to what steps have been taken for assessment of tax liability and recovery of tax from the present petitioner and other firms, as to what steps are proposed to be taken for preventing evasion of tax by fraudul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has complied with the conditions as imposed in the detailed order dated 16.03.2021 vide which interim bail was granted to the petitioner and also the fact that the petitioner had been in custody from 07.12.2020 till 16.03.2021 and that the challan has already been filed before the Judicial Magistrate Ist Class and the proceedings under Section 74 of the CGST Act have also been initiated and the case is primarily based on documentary evidence, thus, no purpose would be served in sending the petitioner back into custody. Accordingly, the present petition is allowed and the order dated 16.03.2021 is made absolute. However, the petitioner would continue to be bound by the conditions which have been imposed in para 37 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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