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TMI Blog2024 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... desh and another [ 2018 (2) TMI 410 - SUPREME COURT ], wherein it has been held that the grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. To elucidate further, this Court is conscious of the fundamental principle of law that right to speedy trial is a part of reasonable, fair and just procedure enshrined under Article 21 of the Constitution of India. This constitutional right cannot be denied to the accused as is the mandate of the Apex court in HUSSAINARA KHATOON AND ORS. VERSUS HOME SECRETARY, STATE OF BIHAR, PATNA [ 1979 (3) TMI 215 - SUPREME COURT ]. Besides this, reference can be drawn upon that pre-conviction period of the under-trials should be as short as possible keeping in view the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, reasonable apprehension of tampering with the witness or apprehension of threat to the complainant. Reliance can be placed upon the order of this Court rendered in BALJINDER SINGH ALIAS ROCK VERSUS STATE OF PUNJAB [ 2023 (3) TMI 1537 - PUNJAB AND HARYANA HIGH COURT] , wherein, while referring Article 21 of the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kumar S/o Sh. Sh. Surjan Singh and it was found that no Sign Board of M/s Praveen Industries was affixed at the place as the same was removed on 26.12.2018. as per the statement of above two Panchs the firm often remain closed and they have never seen any sale purchase being done or delivery and supply of goods. From this verification it is clear that the firm is only involved in paper transaction only meaning thereby the firm is involved in raising fake invoices and taking Input Tax Credit benefit on the basis of such bills. In the course of investigation and as per information available on GST portal, it is found that Sh. Naveen Kumar S/o Sh. Rattan Singh R/o village Akabarpur, P.O Bithwana, Rewari having Mobile No. 9671117162, Aadhar No. 884205091613 and PAN No. BOCPK0035A, is proprietor of M/s Praveen Industries, Opposite-Dindayal Palace, Garhi Bolni Road, Near KLP College, Rewari. The dealer commenced its business under GST Lac as on 03.08.2018. The dealer engaged in the business of sale and purchase Cotton . In this way, it is established that the dealer M/s Praveen Industries, GSTIN 06BOCPK0035A1ZU district Rewari is non-existent and no-functional at the given address and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... got registered two firms from CA Sh. Amit Yadav namely Priya Industries and M/s Poonam Industries and all the relevant documents related to these two firms were got procured by the then provided the same to CA Amit Yadav. He further stated that Parveen Industries whose proprietor is his brother Sh. Naveen Kumar is being operated by Sh. Anupam Singla of Sirsa whose mobile No. is 8813000008. He further stated that all the above named industries are used to raise invoices and to take benefit of Input Tax Credit only. No goods are being supplied by these firms. Then, the name which appeared in the statement of Sh. Parveen Kumar i.e. Sh. Charan Singh was called by him and his statement was also recorded u/s 70 of HGST Act, 2017 wherein categorically stated that he alongwith Parveen Kumar got registered many fake firms like Priya Industries and Poonam Industries from Sh. Amit Kumar, CA. These firms are used to issue fake invoices without making supply of goods and their ITC is being used and hence tax evasion is done. All these firms were registered on the directions of Anupam Singla whose mobile No. is 8813000008. Initially this person used to call them at Shop No.25, Sirsa Mandi but la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Govt. exchequer: IGST Rs. 191754.00 SGST -Rs. 7105075.00,CGST-Rs. 7105075.00, 14401904.00 On the basis of above stated facts and circumstances I, undersigned have reasons to conclude that the main accused behind this fraud is Sh. Anupam Singla, R/o Shop No. 25, Sirsa Mandi, Sirsa (Haryana) who has conspired this fraud alongwith Sh. Charan Singh S/o Sh. Lal Singh, R/o Vill-Raliawas, District Rewari, Sh. Praveen Kumar Yadav S/o Sh. Rattan Singh, R/o Vill-Akbarpur, Rewari and Sh. Naveen Kumar S/o Sh. Rattan Singh, R/o Vill-Akbarpur, Rewari Thus you are hereby requested to lodge FIR as per the direction of worthy Excise Taxation Commissioner, Haryana, Panchkula communicated vide memo No. Spl-2/AETC (ENF), dated 05.01.2019. sd (Pradeep Yadav) Excise Taxation Officer-cum-Proper Officer, o/o Dy. Excise Taxation Commissioner(ST) Rewari. Today at the Police Station. At this time, the complainant came present at the police station and presented an application, according to the contents of the application offence under section 420/467/468/471 I.P.C. 132 (1) (B) (C) HGST Act 2017, is made out and F.I.R No. 10, Dt. 05.01.2019, U/s 420/467/468/471 I.P.C, 132 (1) (b) (c) HGST ACT 2017, P.S M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the petitioner behind the bars for an indefinite period would solve no purpose. Reliance can be placed upon the judgment of the Apex Court rendered in Dataram versus State of Uttar Pradesh and another , 2018(2) R.C.R. (Criminal) 131, wherein it has been held that the grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. Relevant paras of the said judgment is reproduced as under:- 2. A fundamental postulate of criminal jurisprudence is the presumption of innocence, meaning thereby that a person is believed to be innocent until found guilty. However, there are instances in our criminal law where a reverse onus has been placed on an accused with regard to some specific offences but that is another matter and does not detract from the fundamental postulate in respect of other offences. Yet another important facet of our criminal jurisprudence is that the grant of bail is the general rule and putting a person in jail or in a prison or in a correction home (whichever expression one may wish to use) is an exception. Unfortunately, some of these basic principles appear to have been lost sight of with the result that more and more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution and the fact that there is enormous overcrowding in prisons, leading to social and other problems as noticed by this Court in In Re-Inhuman Conditions in 1382 Prisons, 2017(4) RCR (Criminal) 416: 2017(5) Recent Apex Judgments (R.A.J.) 408 : (2017) 10 SCC 658 6. The historical background of the provision for bail has been elaborately and lucidly explained in a recent decision delivered in Nikesh Tara chand Shah v. Union of India, 2017 (13) SCALE 609 going back to the days of the Magna Carta. In that decision, reference was made to Gurbaksh Singh Sibbia v. State of Punjab, (1980) 2 SCC 565 in which it is observed that it was held way back in Nagendra v. King-Emperor, AIR 1924 Calcutta 476 that bail is not to be withheld as a punishment. Reference was also made to Emperor v. Hutchinson, AIR 1931 Allahabad 356 wherein it was observed that grant of bail is the rule and refusal is the exception. The provision for bail is therefore age-old and the liberal interpretation to the provision for bail is almost a century old, going back to colonial days. 7. However, we should not be understood to mean that bail should be granted in every case. The grant or refusal of bail is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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