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TMI Blog2022 (8) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, the willingness of the applicant to cooperate with the investigation cannot serve the purpose of facilitating effective investigation and unearthing the fraud in all its facets. There is prima facie material to warrant interrogation of the applicant. The allegations are such that without personal interrogation of the applicant, fraud cannot be unearthed completely - the discretion cannot be exercised in favour of the applicant. Application dismissed. - ANTICIPATORY BAIL APPLICATION NO. 659 OF 2022 - - - Dated:- 4-7-2022 - N. J. JAMADAR, J. Mr. D. S. Joshi, for the Applicant. Mr. Jitendra Mishra, a/w Mr. Ashutosh Misthra, for Respondent no.1. Ms. P. N. Dabholkar, APP for the State. ORDER:- 1. Apprehend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the applicant in connection with File No. ACST/INV-D-002/2021-22/B-/2019 and in connection with summons issued therein, under Section 70 of the M.G.S.T. Act, the applicant be given 72 hours advance notice. Armed with the said order, the applicant again preferred an application for pre-arrest bail before the learned Additional Sessions Judge, Nashik. The learned Judge was persuaded to again reject the application holding that, inter alia, there was no change in circumstances. 4. The applicant has moved this Court. When this application was listed before the Court on 11th March, 2022, this Court was persuaded to grant interim protection in the nature that no coercive steps shall be taken against the applicant subject to the condition tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 8. Mr. Jitendra Mishra, the learned counsel for the applicant, joined the issue by canvassing a submission that none of the aforesaid grounds are worthy of consideration for exercise of discretion in favour of the applicant. It is not the requirement of law that fist information report should be first registered before action is initiated under the CGST Act, 2017. Nor a demand notice is peremptory as submitted on behalf of the applicant. Mr. Mishra would further urge that the applicant has not cooperated with the investigation, and gave evasive replies. The investigation, as of today, has revealed the complicity of the applicant in as much as 21 fake entities have been identified, which have been created on the basis of the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statements of the persons, who control few of the aforesaid entities. The affidavit-in-reply also adverts to the ambivalent stand taken by the applicant as regards the relationship with co-accused Itkari and the transactions which have been reflected in the statements of account of the applicant and his family members. 11. The situation which thus, prima facie, obtains is that there is material to show that as many as 21 fake entities have been created to avail and further pass on ITC without the underlying transactions of sale and delivery of goods. The allegations are such that they warrant custodial interrogation. Mere presence of the applicant, before the authorities, or for that matter, the willingness of the applicant to cooperat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 122 to 138 applicable, subject to assessment . Both the Chapters, i.e. Chapter-XIX and Chapter-XII are distinct and application of the provisions thereunder are distinct and not subject to each other. If argument of applicants is accepted, it will turn the provisions of the prosecution nugatory. Therefore, this contention is also rejected. 15. Mr. Saraogi s next contention is that,registration of FIR is a condition precedent for arresting the person, also deserves no consideration. Section 69 of the CGST Act empowers Commissioner to order and authorize to arrest a person if he has reason to believe that person has committed any offence specified in Clause (a) or Clause (b) or Clause (c) or Clause (d) of subsection (1) of section 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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