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TMI Blog2023 (9) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... to the public exchequer. Such offences need to be viewed seriously as the same pose a threat to the economy of the country. Further, the present case involves offence under Section 467 of the IPC read with Section 471 of the IPC, for which the maximum punishment is imprisonment for life. The custodial interrogation of the applicant is required. Considering the overall facts and circumstances of the case and the fact that the applicant needs to be confronted with various documents and statements of the witnesses, and the allegations levelled against him are serious, being in the nature of forgery and GST evasion by creating false invoices issued by non-existent entities, no grounds for grant of anticipatory bail to the applicant are made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant made the complainant deposit payments of the said goods in various accounts, existing in different names and was adjusting the payments against the said firms on his own. However, the complainant later got to know that the said firms are bogus and non-existent. 4. The complainant has also alleged that the applicant and his associates have duped him of Rs. 2,81,99,475/- by creating fake, forged and fabricated firms and received payments including GST in different accounts against the purchased goods from the complainant, but have not deposited GST with the GST department. 5. In the Status Report filed on behalf of the State, it has been stated that the complainant was arrested by the Directorate General of Goods and Services Tax I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the applicant has throughout joined investigation as well as cooperated in the investigation. He further submits that the applicant has nothing to do with the GST evasion allegations against the complainant as the applicant never worked on accounts/returns of the complainant or complainant's companies such as M/s Ulgarasan Impex Pvt. Ltd. and the regular accounting and filing work is handled by the team of accountants of the complainant. In this regard, he has drawn attention of the Court to the bail application filed by the complainant (Annexure B) and the reply of the DGGI (Annexure C), in which no allegations have been made against the applicant. It is further stated that the present FIR has been filed belatedly on 4th Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is civil in nature, which pertains to recovery of money and the criminal proceedings cannot be resorted to for making recoveries of money. 13. I have heard the counsels for the parties and perused the material on record. 14. In the present case, first anticipatory bail application was dismissed by the learned Sessions Court vide order dated 15th September, 2022. Thereafter, the applicant filed an application for anticipatory bail being Bail Application No. 2869/2022 before this Court, which was dismissed as withdrawn vide order dated 13th October, 2022, with liberty to the applicant to approach the Trial Court. Immediately thereafter, the applicant filed an application for surrender cum bail before the Sessions Court, which was listed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t bail application was filed before this Court. 18. Once the applicant had withdrawn his anticipatory bail application before this Court on 13th October, 2022, there was no occasion for the applicant to file a fresh bail application in a month s time. The only justification given by the applicant is that he was willing to deposit a sum of Rs. 75 lakhs and settle the matter in the mediation proceedings in respect of the remaining amount. It appears that the intent of the applicant was to secure interim protection upon payment of Rs.75 lakhs to the complainant and continue enjoying the said interim protection during the pendency of the mediation proceedings. It is to be noted that the interim protection was not granted to the applicant on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offence under Section 467 of the IPC read with Section 471 of the IPC, for which the maximum punishment is imprisonment for life. 22. On a pointed query by this Court with regard to requirement of the applicant for custodial interrogation, learned APP submits that the amounts allegedly duped by the applicant, which are proceeds of crime, have to be recovered. Further, the applicant has to be confronted with various documents and statements recorded by the prosecution as also to unravel the larger conspiracy. 23. As regards the custodial investigation, this Court in the judgment in Haresh Kumar Choudhary V. State (NCT of Delhi), 2023 SCC OnLine Del 1877, has observed that: 6. We find force in the submission of the CBI that custodial interro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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