9911796707
TMI Blog2023 (5) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been filed by the Department against Smt. Anusuiya Mishra. The investigation of the Department was completed and there is no evidence or material that the applicant had not co-operated with the investigation or tampering the evidence or witnesses. The investigation was completed and charge-sheet/complaint has already been filed and there is no chance of tampering of evidence or influence of witnesses. The maximum punishment under Section 132(1)(a) of the Act, 2017 is five years which is triable by Magistrate. There is no criminal history of the applicant. The applicant is having fixed place of residence and there is no chance of his absconding. Considering the complicity of accused, severity of punishment as well as totality of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d actual sales in their monthly GSTR-3B returns. The actual sales of M/s Vivek International is entirely different from the values shown in the GST returns for the period July, 2017 to September, 2022. It is found from the records that M/s Ganesh Battery Works, M/s Pressco Batteries and Inverters, M/s Supertech Trading Company are recipients of clandestine supply of M/s Vivek International. The statement of proprietor of M/s Vivek International Smt. Anusuiya Mishra was also recorded under Section 70 of the Act, 2017. After due scrutiny of the records, which was recovered from the premises of firm and residence of applicant, it was found that the total sale of firm was Rs.12.97 Crore as per GSTR-3B returns filed for the period of July, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further submitted that the applicant was arrested on 8.12.2022 without ascertaining liability and without following the procedure prescribed under Sections 73 and 74 of the Act, 2017. Since the investigation was completed and charge-sheet/complaint was filed by the Department, there is no apprehension of tamper of evidence or influence of witnesses. 8. Learned counsel for the applicant has placed reliance on the judgment of Hon ble Punjab and Haryana High Court at Chandigarh in the case of Akhil Krishan Maggu and another Vs. Deputy Director, Directorate General of GST Intelligence and others, reported in 2020 (32) Goods and Services Tax TL 516 (P H). The relevant paragraph 10.1 is quoted herein below:- 10.1. The persons who are having e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. Under Section 438 Cr.P.C., where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail. If the applicant cooperates with the inquiry, there is no requirement of his arrest. The applicant is having his own address of residence and business. He can give surety ensuring his appearance. He does not appears to be habitual offender, prosecuted or convicted earlier. Therefore, he deserves to be granted limited protection for the purpose of conclusion of inquiry by the Proper Officer. 10. Lastly, it is submitted by learned Senior Counsel appearing for the applicant that the applicant is neither owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid period only Rs.12.97 Crore and evade GST of Rs.11.62 Crore by making clandestine supply without issuance of invoices. The statement of proprietor Smt. Anusuiya Mishra was also recorded under Section 70 of the Act, 2017 in which she has stated that his son (present applicant) is controller of firm and all the sale and purchase were done by the applicant. It is further submitted by learned counsel for the opposite parties that competent authority after careful examination of record and corroborating the evidence had filed complaint against the applicant. The firm has clandestine supply of finished goods without payment of GST causing huge revenue loss to the Government exchequer. The applicant has committed offence under Section 132( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commenting on the merits of the case, I find it a fit case for bail. The bail application is allowed. 14. Let applicant- Vivek Mishra be released on bail in Complaint Cae No.03 of 2022-23, arising out of Case File No.DGGI/INT/INTL/1387/2022, under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 registered by the Department of D.G.G.I., Ghaziabad Unit, Ghaziabad, on furnishing a personal bond and two sureties each in the like amount to the satisfaction of Magistrate concerned, subject to the following conditions: (i) The applicant will not leave the country without prior permission of the trial court. (ii) The applicant will abide by the orders of the court, will attend the court on every date and will not delay the disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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