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TMI Blog2021 (10) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... call for the records and set aside the impugned order dated 16.09.2021 passed by the learned Special Chief Judicial Magistrate, Meerut in Case No. 4830/2021, under Section 132(1)(b)(c) and 1(i) of C.G.S.T. Act, 2017, D.G.G.I. Department, Meerut; (II) issue an order or direction, directing the respondents not to taken any coercive steps against the petitioner and the default bail may be granted or in alternative this Hon'ble Court may be pleased to direct the court below to decide the petitioner's default bail application afresh treating the petitioner in the constructive custody of court since 28.01.2021. Tersely put, a case was lodged bearing No. 4830 of 2021, under Section 132(1) (b)(c) and (1)(i) of C.G.S.T. Act, 2017, D.G.G.I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onist in light of observation made in the body of this judgment." In compliance of aforesaid order dated 31.08.2021 passed by Sessions Judge, an application was moved before learned Special C.J.M. Meerut for default bail. Learned Special C.J.M. rejected this second default bail application on the ground that petitioner is not in custody as he was released on interim bail in compliance of the direction issued by High Power Committee. Submission of the learned counsel for the petitioner is that although petitioner has been released on interim bail in compliance of directions issued by High Power Committee but he shall be deemed to be in constructive custody of the Court. The second submission of the learned counsel for the petitioner is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt that the police have taken a man into informal custody but not arrested him, have detained him for interrogation but not taken him into formal custody and other like terminological dubieties are unfair evasions of the straightforwardness of the law. We need not dilate on this shady facet here because we are satisfied that the accused did physically submit before the Sessions Judge and the jurisdiction to grant bail thus arose. 8. Custody, in the context of Section 439, (we are not, be it noted, dealing with anticipatory bail under Section 438) is physical control or at least physical presence of the accused in court coupled with submission to the jurisdiction and orders of the court. Thus, custody means when a police officer arrests a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods leading to fraudulent availment and passing on of fake input tax credit to the tune of Rs. 17.98 Crore and Rs. 14.92 Crore respectively, being more than 5 Crore, the availment of ITC from the non-existent/fake entities without any purchases and utilization thereon by passing on to various ultimate business buyers by tax invoices without actual supply of goods, Shri. Vishal Gupta has committed offences punishable under Section 132(1)(b) and (c) of the CGST Act, 2017 and punishable under clause (i) of Section 132(1) being a cognizable and non-bailable offence with imprisonment for a term which may extend to five years and with fine. Taking cognizance of his offence Shri Vishal Gupta was arrested on 28.01.2021 under Section 69 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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