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TMI Blog2024 (9) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner is punishable for five years. Taking into consideration that the trial of this case is not likely to be concluded in near future and also the fact that the prosecution has not shown any apprehension of tampering the evidence or any flight risk of the petitioner - the bail application is allowed. Let the petitioner be released on bail on furnishing bail bond of Rs.1,00,000/-(Rupees One Lakh) with two sureties of the like amount to the satisfaction of the court concerned in aforesaid case with fulfilment of conditions imposed - bail application allowed. - HON BLE MR. JUSTICE SUBHASH CHAND For the Petitioner : Mr. Indrajit Sinha, Advocate Mr. Nitin Kumar Pasari, Advocate For the Opp. Party : Mr. Parth S.A. Swaroop Pati, Sr. SC, CGST Mr. Anurag Vijay, Jr. SC, CGST Mr. Om Prakash, Advocate Mr. Srijan, Advocate ORDER 1. This bail application has been filed on behalf of the petitioner, namely, Gyaan Chandra Jaiswal @ Gyan Chandra Jaiswal with prayer to release him on bail in connection with Complaint Case No.2360 of 2024 for the offence filed under sections 132(1)(b), 132(1)(c) and Section 132(5) of the Central Goods and Services Tax Act, 2017, pending in the Court of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with M/s Kedarnath Trexim Private Limited. He was full time employee few months back. He has visited factory today. This fact also established from the attendance sheet where attendance of Panchanan Sardar is marked. 2.5 In subsequent follow up, principal place of business of M/s Maa Sharda Endeavour Pvt. Ltd., Plot No.FE-39, Phase-7, Adityapur Industrial Area, Jamshedpur was searched on 27.10.2023 as it is the main recipient of fake ITC passing from M/s Jai Bhole Enterprises. Tax Invoices of M/s Jai Bhole Enterprises and others like fake GSTIN entities are recovered and seized. 2.6 The officers of DGGI, Regional Unit, Jamshedpur once again visited on 30.10.2023 at Dugani Village, Dugni Industrial Area Phase-1, Seraikela Kharsawan and approached to land owner Shri Kumud Bandhu Jyotishi and enquired about the land located at Khata No.241, Plot No.930 Halka No.3, Thana No.199, Dugani then he stated that he is the land owner of the said land and there is no construction works and entire land is an empty and also he submitted his voluntarily statement for the same. Thereafter, he also stated that he sold his land of 10 decimals of Shri Bishnu Pada Das and he asked Shri Bishnu Pada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statement of Shri Rahul Prajapati, it appears that M/s Jai Bhole Enterprises is operated by Shri Gyaan Chandra Jaiswal (Director of M/s Maa Sharda Endeavor Pvt. Ltd. and M/s Makers Casting Private Limited and key person of M/s Kedarnath Trexim Pvt. Ltd.), all these three firms had availed inadmissible ITC from M/s Jai Bhole Enterprises. 2.14 It is also evident from the EPF contribution paid by M/s Kedarnath Trexim Pvt. Ltd for their employees that Shri Panchanan Sardar was an employee of M/s Kedarnath Trexim Pvt. Ltd. during the period in which fake ITC passed by the firms of Shri Panchanan Sardar. 2.15 Upon visit to the principal place of business, it was found that the premises was surrounded by the Tin sheet. One person came forward and introduced himself as Shri Mukesh Kumar deputed here as a guard. Upon enquiry of M/s Jai Bhole Enterprises with him then he shocked and unable to say anything. Accordingly, spot summon was issued to him under Section 70 of the CGST Act, 2017 and his statement was recorded, in his statement stated that he has come here to work at the behest of Shri Vikash Pandey. The landowner of the premises was also contacted over the phone. Shri Bishnu Pada D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Court of learned Additional Chief Judicial Magistrate, Jamshedpur in Complaint Case No.2360 of 2024 registered this complaint against Gyaan Chandra Jaiswal and the date was fixed. 4. The accused Gyaan Chandra Jaiswal was taken into judicial custody and remanded to the Central Jail, Ghaghidih, Jamshedpur till 09.07.2024 vide order dated 25.06.2024 and date was fixed awaiting the prosecution report. 5. Learned counsel for the petitioner has submitted that the allegations made in paragraph No.2 of the complaint is that during investigation carried out in respect of various firms reveals that the below-mentioned firms were fraudulently availed Input Tax Credit and further passed on to the various firms to the end-availers. Hence, it can be easily made out that the beneficiary if at all is the end-availers and not the intermediary. As such, in absence of the named companies in the complaint, having been made a party to the present case, the entire proceeding is vitiated in view of the restriction imposed under Section 137 of the CGST Act. 5.1 Learned counsel for the petitioner has further submitted that the Central Board of Indirect Taxes and Customs, GST Policy Wing issued a circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint and also the prosecution report filed in this case, it is found that the allegations made against the petitioner are based on the statement of witnesses. In regard to creating the fake firms, availing and utilizing the ITC to the tune of Rs.54.33 crore, no documentary evidence has been adduced on behalf of the prosecution in support of the allegations made in the complaint and prosecution report as well against the petitioner. Although, on behalf of the prosecution in Annexure-B of counter affidavit in list of documents/ RUD is given, wherein at Sr. No.37 i.e. RUD-37, details summaries of GSTR-3B of fake firms is mentioned; yet any document relied upon has not been made annexure in proof of same. The petitioner has been languishing in jail since 25.06.2024 and the offence alleged against the petitioner is punishable for five years. Therefore, taking into consideration that the trial of this case is not likely to be concluded in near future and also the fact that the prosecution has not shown any apprehension of tampering the evidence or any flight risk of the petitioner; I am inclined to allow the bail application. 9. Accordingly, the bail application of the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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