9911796707
TMI Blog2023 (7) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... has been preferred under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail to the petitioner, namely Vineet Gupta in connection with Case bearing No. DGGI/INV/GST/1033/2023-Gr.-B-O/o ADG-DGGI-JZU, Jaipur for the offences punishable under Sections 132 (1) (b) (c) (f) r/w Section 132 (5) of the Central Goods Services Tax Act, 2017. Submissions of learned counsel appearing for the accusedpetitioner are that the petitioner has falsely been implicated in this case only on the basis of statements of the accused, namely Nikunj Singhal Lakshay Agarwal, who stated that the fake invoices were obtained from the petitioner from Amit Jain and they are also managing their cash by way of these fake invoices without supplying of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of the petitioner may be dismissed. During the course of arguments, in support of his submissions, learned Senior Standing Counsel appearing for the CGST Department/respondent, has placed reliance upon the following judgments:- (i) Basudev Mittal Vs. Union of India, Special Leave to Appeal (CRL) No.8128/2022 dt.12.12.2022 SC, (ii) Sumit Dutta Vs. Union of India, SB CRLMB No.5371/2021 dt.20.04.2021 RHCB Jaipur and (iii) Mohammed Yunus Vs. State of Rajasthan, SB CRLMB No.15702/2019 dt.16.12.2019 RHC. Heard learned counsel appearing for the accused-petitioner as well as learned Senior Standing Counsel appearing for the CGST Department/respondent. Perused the material made available on record as well as the judgments cited herein-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner. Considering the submissions made by learned counsel for the petitioner and taking into consideration overall facts circumstances of the present case but without expressing any opinion on the merits/demerits of the case, this Court deems it just and proper to enlarge the petitioner on bail. Accordingly, the bail application under Section 439 of Cr.P.C. is allowed and it is ordered that the accused-petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
