9911796707
TMI Blog2022 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ment for a term which may extend to five years with fine. Petitioners are in custody since 21.7.2021. The investigation qua the petitioners has already been completed and, therefore, the complaint stands filed against them on 19.9.2021. Pretrial prolonged incarceration cannot be allowed as a matter of rule. No presumption of guilt can be attached against the petitioners as cardinal principle of criminal jurisprudence in our legal system is to presume innocence of accused till proved otherwise. The respondent has already made necessary recoveries and seizures of documents, including electronic records from the petitioners. It is not the case of the respondent that some more recoveries are to be affected from the petitioners. It is also no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods with the motive to earn benefits by fraudulent means and thereby have caused a loss of ₹ 14.33 Crores to the government revenue. 3. Petitioners were arrested on 21.07.2021. They are in custody since then. The complaint for commission of offences under Section 132(1)(b)(i) of CGST Act and Section 20 (xv) of the IGST Act, has been filed against the petitioners by DGGI on 19.09.2021 before learned Additional Chief Judicial Magistrate, Kasauli, District Solan, H.P., which is pending adjudication. 4. Petitioners have prayed for grant of bail under Section 439 of Cr.P.C in the above noted case on the grounds that they are in custody since 21.07.2021. The investigation qua them is already complete and complaint stands filed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing of Input Tax Credit on the strength of invoices issued from fictitious/bogus firms based at Delhi. During investigation, the respondent has collected sufficient material in the shape of legal evidence showing implication of petitioners in offences under Section 132(1)(b)(i) of CGST Act and Section 20 (xv) of the IGST Act. Incriminating evidence in the shape of documents, including electronic records have been seized from the premises of the petitioners. Petitioners have also made voluntarily statements under Sections 70 of CGST Act. It has been found against the petitioners that they in connivance with each other have been engaged in managing and operating various fictitious firms registered in the names of other persons for the sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us report. 7. Though, there are serious allegations against the petitioners, but the same are required to be proved against them, in accordance with law, in order to secure their conviction, which is likely to take sometime. The offences, for which the complaint has been filed against the petitioners, attract punishment of imprisonment for a term which may extend to five years with fine. Petitioners are in custody since 21.7.2021. The investigation qua the petitioners has already been completed and, therefore, the complaint stands filed against them on 19.9.2021. Pretrial prolonged incarceration cannot be allowed as a matter of rule. No presumption of guilt can be attached against the petitioners as cardinal principle of criminal jurispr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 2017 and Section 20 (xv) of the IGST Act, 2017, on furnishing personal bonds in the sum of ₹ 1,00,000/each with one surety each in the like amount to the satisfaction of the learned trial Court. This order shall, however, be subject to the following conditions and in the event of breach of any of the condition, the respondent shall be at liberty to approach this Court for cancellation of the bail granted to the petitioners: i) Petitioners shall make themselves available for investigation, as and when required and shall also appear on each and every date so fixed by learned trial Court during the course of trial of the complaint filed against them, save and except, when they are prevented from appearance on account of reasons be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
