9911796707
TMI Blog2023 (11) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears that evasion of CGST / GST in connection with by preparing forged bill of petcoke is levelled against the accused persons and in this regard complaint has been filed. Going through the record and at the various stage, it appears that accused are pointing the figures towards each other and shift the blame to each other and the owner put the blame on the present accused, who is only a casual employee as he is concerned with only his wage at the end of the day. Considering the fact that actual beneficiary of said entire alleged offence is only may be considered only owner. However, stand taken on the part of the Investigating Officer appeared very selective. The present application is allowed by directing that in the event of applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instructions of owner, he has prepared the bill. So far as allegations of the GST evasion is concerned, police authority has no right to lodge the complaint and allegations against the present applicant is only to forge the bills. He has not changed or named in the quality of brand. He has not benefited with the said transactions. It is submitted that the case of similarly situated co-accused is considered by the trial Court. Hence, on the ground of parity, he has requested to consider the case of the applicant. It is submitted that as and when his presence is required, he is readily available. It is further submitted that nothing is required to be recovered and discovered from the accused as owners of the firm against whom allegations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant. It is submitted that investigation is at preliminary stage. Hence, custodial interrogation is required and he requested to dismiss the present application. 4. Having heard the learned advocate for the parties and perusing the investigation papers, it is equally incumbent upon the Court to exercise its discretion judiciously, cautiously and strictly in compliance with the basic principles laid down in a plethora of decisions of the Hon ble Apex Court on the point. It is well settled that, among other circumstances, the factors to be borne in mind while considering an application for bail are (i) whether there is any prima facie or reasonable ground to believe that the accused had committed the offence; (ii) nature and gravity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication No. 170 of 2023 , during the course of hearing, certificate issued by the DB Translink and affidavit submitted before learned Sessions Judge at Annexure-C. It appears that evasion of CGST / GST in connection with by preparing forged bill of petcoke is levelled against the accused persons and in this regard complaint has been filed. Going through the record and at the various stage, it appears that accused are pointing the figures towards each other and shift the blame to each other and the owner put the blame on the present accused, who is only a casual employee as he is concerned with only his wage at the end of the day. Considering the fact that actual beneficiary of said entire alleged offence is only may be considered only owne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the investigation and make himself available for interrogation whenever required; (b) shall remain present at the concerned Police Station on 26/10/2023 between 11.00 a.m. and 2.00 p.m. and the IO shall ensure that no unnecessary harassment or inconvenience is caused to the applicant; (c) shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the court or to any police officer; (d) shall not obstruct or hamper the police investigation and not to play mischief with the evidence collected or yet to be collected by the police; (e) shall at the time of execution of bond, furnish the address to the investigating officer and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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