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TMI Blog2023 (6) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... 363 - DELHI HIGH COURT ], without commenting much into the details of facts of that case, it would be rather important to note that in para 14 to 18 Hon ble High Court referred to different judgments of High Courts laying down legal proposition that an application u/s 438 Cr.PC can be filed before the court of Session/High Court of that territorial jurisdiction where applicant resides and apprehends his arrest on accusation of having been committed beyond jurisdiction. In the absence of any specific bar either u/s 438 Cr.PC or in any manner, a court can entertain any application for pre-arrest bail at the instance of an applicant who resides within territorial jurisdiction of that court and apprehends his arrest at another jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial to the fact that Department can still initiate the action in terms of section 74 of the Act as rightly pointed out by ld. Sr. Standing counsel but the fact that the applicant being not at all concerned with the said firm. - Therefore for the above said two reasons accused/ applicant is protected from possible arrest, subject to he joins the investigation with CGST Bhopal Commissionerate as well as of any succeeding dates for which he would be called upon. Application disposed off. - Bail Application No.1021/2023 - - - Dated:- 6-6-2023 - SHAILENDER MALIK ASJ/NDD/PHC/ND Present : For the CGST Department : Sh. Harpreet Singh, Sr. Standing counsel along with Sh. Arunish Sharma and Sh. Akshay Saxena, Advocates. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax on the basis of invoice/bills without actual receipt of goods and thereby fraudulently encashing the undue input tax credit by showing exports of goods exported by them. It is mentioned in the reply that fraudulent claim of refund of ITC comes to Rs. 11.25 crores (approx.) out of which said firm has already taken refund to the tune of Rs. 8.75 crores. It is stated that cartel of Sham Garg and accused/applicant have operated with some other firms which needs to be examined at length. Objection has also been taken regarding the very maintainability of the present application in this court on the ground that this court lacks territorial jurisdiction to entertain the present applicant seeking pre-arrest bail. Before I proceed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrest on accusation of having been committed beyond jurisdiction. In such situation though factual matrix of that case may be same as ld. Sr. Standing counsel is correctly pointing out but ratio laid down in that judgment is of a precedent value and binding for all concerned, to the effect that a court can entertain anticipatory bail where the accused apprehends his arrest and necessary reading of the same would be that such application can be filed even in the local court of territorial jurisdiction where applicant resides. This very aspect was taken into consideration by the undersigned in another matter in different situations but legal proposition was laid down in order dated 01.10.2022 that in the absence of any specific bar eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time those refunds were withheld, which impliedly means that the custom authorities found the export of goods, e-way bills and claim of refund etc. to be strictly in accordance with rules and filing of returns. Therefore now belatedly initiating the action at the instance of CGST Bhopal is rather violative to Rule 96. Sr. Standing counsel on the other hand submits that even if the refund had not been withheld by custom authorities, there is no provision which prohibits the CGST from inquiring and claiming the refund when there is sufficient material in the investigation of the Department show that the input tax credit has been availed without actual supply of material. Ld. Sr. Standing counsel specifically referred to section 74 and 132( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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