9911796707
TMI Blog2024 (1) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... Court cancelling bail on account of non appearance on one or two dates is harsh and is accordingly set aside. Though this Court is confirming the bail granted to Manish Goyal, he is warned that in the future, if he does not appear pursuant to summons issued by the DGGI, his bail would be liable to be cancelled. However, the DGGI shall give a notice of at least 48 hours to appear pursuant to the issuance of summons - Liberty is given to the DGGI to seek cancellation of bail in the event Manish Goyal fails to appear in a timely manner pursuant to summons issued. Appeal allowed. - HON'BLE MR. JUSTICE AMIT BANSAL For the Petitioner Through: Mr. Satish Aggarwala, Senior Standing Counsel and Mr. Anurag Ojha, Senior Standing Counsel with Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found that no business activity was being conducted from the registered premises of M/s Radiant Traders and no goods or plant or machinery was found at their premises. Further, search was also conducted at the previous business premises of M/s Radiant Traders situated at D-248, Gali No.10, Near Laxmi Nagar Metro Station, Laxmi Nagar, Delhi and it was found that M/s Radiant Traders was not existing. 3.4 Subsequently, statement of accused Manish Goyal was recorded under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act). 3.5 Manish Goyal was arrested on 25th November, 2022 under the allegations of having committed offences under Section 132(1)(b) and (c) of the CGST Act. 3.6 Manish Goyal approached the learned Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed products (smoking mixtures) at Rs. 69 crores. Therefore, the aforesaid method is neither economically viable nor technically feasible and has been done only to commit fraud upon the exchequer. III. The smoking mixtures seized at Mundra port were tested by CRCL, Kandla, wherein it has been established that the smoking mixture is a spurious product and not fit for human consumption. IV. Manish Goyal is required in custody in order to unearth the conspiracy behind the present case and to ensure that he does not interact with the other co-accused persons, who are avoiding investigation. V. As per the statement of Manish Goyal recorded under Section 70 of the CGST Act, he has admitted that no manufacturing activity was being carried out at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no ground for interfering with the same. IV. No criminal complaint has been filed in the present case and therefore this is a pre-chargesheet case. V. Non-appearance on one date cannot be a ground for cancellation of bail. The accused has appeared for investigation on every date except 27th February, 2023, which was on account of is ill-health. 8. I have heard the counsels for the parties and perused the material on record. 9. The DGGI has drawn attention to the statements of various persons involved in the present case including Manish Goyal, in a sealed cover. 10. Manish Goyal, in his statement under Section 70 of the CGST Act has stated that no manufacturing activity with respect to smoking mixtures was being carried on by M/s Radiant T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that non-appearance for investigation on one or two dates cannot be ground for cancellation of bail. It is an admitted position that after grant of regular bail, Manish Goyal did appear before the authorities pursuant to summons received by him on various occasions. Therefore, the order dated 15th September, 2023, passed by the Sessions Court cancelling bail on account of non appearance on one or two dates is harsh and is accordingly set aside. 17. However, it is made clear that Manish Goyal shall strictly comply with the conditions imposed vide order dated 21st December, 2022, passed by the learned ASJ while granting bail. 18. Though this Court is confirming the bail granted to Manish Goyal, he is warned that in the future, if he does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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