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TMI Blog2021 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from premises of said firm, which was taken into possession by the DGGI officials. This legal proposition could also not be disputed that as per provisions of Section 132(1)(iii) of Central Goods and Services Tax Act 2017, the evasion of tax of ₹ 1,01,76,022/- is a bailable offence and that in this case, amount of ₹ 1,23,61,000/- has already been seized from the premises of applicant. Keeping in view entire facts of the matter brought on record, quantum of evasion of tax involved in the matter, period of custody of applicant and all attending facts and circumstances of the case, the Court is of the view that a case for bail is made out. The bail application is hereby allowed . - Criminal Misc. Bail application No. - 48631 of 2021 - - - Dated:- 16-11-2021 - Hon'ble Raj Beer Singh, J. For the Applicant : Yashonidhi Shukla,Nishant Mishra For the Opposite Party : G.A.,A.S.G.I.,Dileep Chandra Mathur ORDER HON'BLE RAJ BEER SINGH, J. Heard Sri Nishant Mishra, learned counsel for the applicant, Sri Dileep Chandra Mathur, learned counsel for the opposite party no.2 and Sri Sudarshan Singh, learned counsel for opposite party no.3 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on 29.09.2021 the officers of DGGSTI conducted search at several premises pertaining to said firm but the authorities grossly violated the provisions of Section 100(4) of Code of Criminal Procedure, 1974. After conducting searches, applicant was illegally taken into custody from 29.09.2021 to 01.10.2021 and he was tortured to give evidence against himself and that to justify their action, applicant was served with summon dated 29.09.2021, under Section 70 of the CGST Act. Learned counsel argued that the officers of DGGSTI got confessional statement of applicant to the effect that he is living in Kanpur and he is authorized signatory of his late mother's firm and said statements are sole basis of arrest of the applicant. Referring to provisions of Section 7 and 69 of CGST Act, 2017, it has been submitted that arrest of the applicant was not justified. It has further been submitted that whether the registered person i.e. M/s Vikas and Company has supplied any goods or services in violation of statutory provisions with intention to evade payment of tax, is a matter of assessment/adjudication under Section 73 or 74 of CGST Act, 2017 and till the same is carried out, it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant. It was submitted that case involves only documentary evidence and that in case the applicant is granted bail there is no possibility of tempering with the evidence and that applicant has no criminal history. Lastly, it was submitted that the applicant is languishing in jail since 02.10.2021. Sri Dileep Chandra Mathur, learned counsel for the opposite party no.2 and Sri Sudarshan Singh, learned counsel for opposite party no.3 have opposed the prayer for bail and argued that on the intelligence that M/s Vikas Company [GSTIN- 09AELPD1786P1ZT] is engaged in clandestine supply of goods to cities leading tax evasion, an inquiry was initiated and after approval of the competent authority, simultaneously search operations were conducted at various locations relating to said M/s Vikas Co. by DGGI officials, which resulted into recovery of incriminating documents. It was stated that said firm M/s Vikas Company was got registered as firm of Smt. Sushma Devi, who expired on 28.04.2021. The applicant who is eldest son of Smt. Sushma Devi and his brothers, have not surrendered GST and Central Excise Registration and were filing nill returns from April 2021 onwards. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Impact of grant of anticipatory bail particularly in cases of large magnitude affecting a very large number of people. vii. The courts must evaluate the entire available material against the accused very carefully. The court must also clearly comprehend the exact role of the accused in the case. The cases in which accused is implicated with the help of Sections 34 and 149 of the Indian Penal Code, the court should consider with even greater care and caution because over implication in the cases is a matter of common knowledge and concern; viii. While considering the prayer for grant of anticipatory bail, a balance has to be struck between two factors namely, no prejudice should be caused to the free, fair and full investigation and there should be prevention of harassment, humiliation and unjustified detention of the accused; ix. The court to consider reasonable apprehension of tampering of the witness or apprehension of threat to the complainant; x. Frivolity in prosecution should always be considered and it is only the element of genuineness that shall have to be considered in the matter of grant of bail and in the event of there being some doubt as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hows that Smt. Sushma Devi, who is mother of applicant, was sole proprietor of alleged M/s Vikas Company and she expired on 28.04.2021. As per prosecution version, applicant-accused, being her eldest son, was looking after and co-operating of manufacturing and supplies of activities in the name of M/s Vikas Company and as per documents, applicant and his brothers are actual beneficiaries and that tabulation conducted so far has reveled evasion of GST of ₹ 1,01,76,022/- and Central Excise duty of ₹ 31,90,909/-. In this connection it would be pertinent to mention that in the instructions of opposite party nos. 2 and 3 in paragraph no. 6(g) and (h), it has been mentioned as under: g. The tabulation conducted so far has revealed evasion of GST of ₹ 1,01,76,022/- and Central Excise duty to tune ₹ 31,90,909/- (for the four months i.e. January 2021 to April 2021), whereas such documents of the clandestine supplies are resumed for 51 months i.e. July, 2017 to September, 2021, the tabulation of the same are being done by the investigation team. h. From the statement dated 29.09.2021 of Shri Vishwajeet Verma wherein he has admitted that the monthly unacco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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