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TMI Blog2023 (10) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... N'BLE MR. JUSTICE RAJESH BHARDWAJ Present :- For the Petitioner : Mr. Rahul Aggarwal, Advocate and Ms. Iyana Vasudeva, Advocate. For the Respondents : Mr. Sourabh Goel, Advocate with Ms. Shivani Sahni, Advocate Mr. Tej Bahadur, Advocate and Ms. Geetika Sharma, Advocate. Ms. Akshita Chauhan, DAG, Punjab. RAJESH BHARDWAJ , J . Petitioner has approached this Court praying for grant of regular bail in the complaint case No. COMA-92015-2022 CNR No. PBLD03-092667-2022 dated 18.11.2022 titled as Superintendent (Anti Evasion) Vs. Ram @ Raman Chaggar for the offence under Sections 132(1) (B, C & L) punishable under Section 132(1)(1) of CGST Act, 2017 and under Clauses (B), (C) & (L) of Sub-section (1) of Section 132 of Punjab State Goods & Services Tax Act, 2017 both read with Section 20 of the Integrated Goods & Service Tax Act, 2017 pending in the Court of learned Chief Judicial Magistrate, Ludhiana. It has been vehemently contended by counsel for the petitioner that the petitioner has been made a scapegoat by falsely and frivolously implicating him in the present case. He submits that the petitioner was just an employee of Gurbax Lal @ Happy Nagpal who was arrested by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y justification. He submits that the investigation in the case has already completed and the petitioner having no criminal antecedents deserves to be granted bail. He has submitted that the petitioner approached the Court of learned Additional Sessions Judge, Ludhiana for grant of bail however, after hearing counsel for the parties, learned Additional Sessions Judge declined the same primarily on the ground that petitioner has not joined the investigation and the case is under investigation, hence he illegally declined his bail. However, as on date out of the three accused, only petitioner is behind bars and as the investigation is complete, petitioner deserves to be granted bail. Per contra, learned counsel for respondent-CGST has vehemently opposed the contentions raised by counsel for the petitioner. He has filed the detailed reply regarding active role played by the petitioner and the details of investigation has been explained in the reply. He submits that relying upon the intelligence that certain individuals were indulged in creating bogus firms and fraudulently availing and passing on ITC and thus, defrauding the Government Exchequer, an investigation was initiated by Ant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled ITC fraudulently to the tune of Rs. 6,30,08,361/- and utilized ITC fraudulently to the tune of Rs. 5,32,89,973/- and further passed on ITC to the tune of Rs. 4,48,68,270/- in M/s AR International and M/s RA Enterprises. He vehemently submits that thus petitioner actively connived with Atul Gulati and others and monetized ITC availed fraudulently to the tune of Rs. 66,88,631/- in M/s AR International on the strength of bogus invoices. He has submitted that the petitioner was partner in M/s AR International and the firm was found to be bogus and non-existent at its principle business premises as well as proprietor in M/s RA Enterprises and during investigation, suppliers and recipients of both the firms were found to be bogus and non-existent. He has submitted that from the facts and circumstances which surfaced during the investigation the offence under Section 132 of the CGST Act, 2017 was duly made out against the petitioner and hence, petitioner has been rightly prosecuted for the same and thus, was arrested in accordance with the statutory provisions of the Act. He has submitted that petitioner has committed non-bailable offence under Section 132(1)(b)(c) of CGST Act 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there were 22 prosecution witnesses and none has been examined as on date. Admittedly, investigation is complete and now trial has commenced. Section 132 of CGST Act is reproduced as under:- 132. Punishment for certain offences.-- (1) Whoever commits or causes to commit and retain the benefits arising out of any of the following offences, namely:-- (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax; [(c) avails input tax credit using the invoice or bill referred to in clause (b); or fraudulently avails input tax credit without any invoice or bill;] (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months. (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable. (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and nonbailable. (6)A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Explanation:- For the purposes of this section, the term "tax" shall include the amount of tax evaded or the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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