2022 (2) TMI 1050

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ronic devices concerned. Obviously, hence prima-facie, at this stage the above role, as ascribed by the prosecution to the bail petitioner cannot be tested, and, only after collection of evidence with respect to the afore, it can be concluded by the Inspector concerned, rather in his final report qua whether the inculpatory role as ascribed to the bail petitioner, becoming supported by the apposite thereto credible evidence, as becomes collected by him. This Court cannot at this stage, determine the validity of the incriminatory role as scribed to the bail petitioner by the prosecution. Moreover, since the bail petitioner did prima-facie ably facilitate the above entities in the commission of the offences. However, when at this stage tho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Goods and Service Tax Act, 2017 (hereinafter referred to as Act). 3. The above two entities in term of Section 16 of the Act, are alleged to illegally avail a total sum of ₹ 18.01 crores, rather, as the statutorily embodied benefit(s) of passings off. 4. Admittedly, the bail applicant was working, as a chartered accountant with proprietorship concerns (supra). If he had purportedly not prepared above fictitious invoices, and, statements of accounts, the above offence would not have occurred. It is a matter of evidence whether the bail applicant has scribed either the invoices concerned, or the statements of accounts concerned, or has loaded them on, to the electronic devices concerned. Obviously, hence prima-facie, at t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... necessarily curtail, and, fetter his personal liberty. 8. Nonetheless, since irrespective of investigations, with respect to the afore being still underway, and, also evidence in respect thereof, being yet not collected by the Inspector concerned, yet given the gravity of his purported incriminatory role, he cannot be admitted to bail unless certain conditions are imposed, upon him. The imposition of conditions would ensure that he does not flee from justice, and/or, tamper with prosecution evidence, and, besides also does not influence the prosecution witnesses concerned. 9. The learned counsel appearing for the petitioner has suggested, on instructions given to him, by the petitioner, that the petitioner is ready and willing, for im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X