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TMI Blog2022 (8) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... culprit in the present case. At this stage this court does not see any reason to believe that the role of any other accused is substantially more or less than the present accused in the present case. It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the trial. The complainant has not pointed out any legal provision which makes it impossible for the maker of the statement under Section 70 of CGST Act to retract the same - The complainant department has not given any specific reason why the accused was not summoned after 22.06.2022. The applicant / accused Gorav Gupta is allowed to be released on bail in the event of arrest on furnishing of personal bond in the sum of Rs. 5 lakhs with two solvent sureties in the like amount to the satisfaction of Investigating officer / Apprehending Authority with the terms and conditions imposed - application allowed. - Bail Application No. 1089/2022 - - - Dated:- 7-7-2022 - SH. RAJINDER SINGH ASJ-06, NDD, PATIALA HOUSE COURTS, NEW DELH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Directorate General of GST Intelligence (DGCI). Ld. Counsel for the complainant department was requested to show how the case of the present applicant / accused is different from the case of the other accused Tarun Jain. It was replied that the said accused Tarun Jain is only a part of the Chain. In statements under Section 70 of CGST Act almost all the persons named the applicant / accused Gorav Gupta as the main person running the racket. At page no. 11, para no. 18 of reply filed by the department list of persons in the supply chain is mentioned. At page no. 21 22 of the reply Whatsapp chats involving the applicant / accused is reproduced. The fake ITC went to M/s. Jetibai Grandsons Services India Pvt. Ltd. from there it was routed to the accused / applicant. In this regard attention of the court was adverted to para no. 13 of the reply. It was submitted that despite repeated summons the accused did not join the investigation. Finally when he joined the investigation, he did not cooperate. Some transporters named in the supply chain were found non-existent. Three such transporters have denied having supplied such goods. The accused is a flight risk. It was further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions dated 31.05.2022 filed on behalf of the accused, submitted to the complainant department may be seen therein the amount received from; and amount returned to these four companies and two more companies is mentioned. All the amount received from these four companies was returned. With regard to joining of investigation by the accused / applicant Gorav Gupta it was stated that e-mail was sent to the complainant department requesting to allow Sh. Pradyuman Garg, Advocate, duly authorized representative of applicant / accused to appear and join investigation on behalf of the accused. In this regard print out of one e-mail is also filed. The accused filed an affidavit in response to a summon for joining investigation. The details sought by the complainant are mentioned therein. It was submitted that by filing a detailed affidavit, the accused has already joined investigation. On 20.06.2022 the accused physically joined investigation. Thereafter, due to ill-health he could not got to the office of the complainant department on 21.06.2022. Since 22.06.2022 the accused has not been summoned by the complainant department. Ld. Counsel for the accused adverted the atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lse. At page no. 23, para no. XVII of the reply it is stated that fake ITC was taken by the accused which helped them to pass on such fake ITC to M/s. Jetibai Grandsons Services India (P.) Ltd. During the course of arguments it was submitted that such illegal benefits were later sent to the accused. However, no specific evidence was pointed out in this regard. In view of the above as already noted above at this stage this court does not see any reason to believe that the role of any other accused is substantially more or less than the present accused in the present case. It was also argued on behalf of the complainant department that the accused did not join investigation in response to the summonses sent. In this regard, Ld. Counsel for the accused submitted that he wanted to join investigation through his counsel. Later on he submitted an affidavit giving details required. It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. I have perused Section 70 of CGST Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the tria ..... X X X X Extracts X X X X X X X X Extracts X X X X
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