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TMI Blog2024 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... There is nothing on record that who claimed how much input tax credit on the basis of alleged fake invoices said to have been issued by the accused petitioner. The maximum punishment for the offences alleged against the accused petitioner is five years and the present accused petitioner has already suffered the custody of more than seven months as he was arrested on 16.03.2024 in the matter. The alleged offences as per the provisions of law are compoundable and triable by Magistrate. The trial of the case is likely to take considerable time. This Court without expressing any opinion on the merits and demerits of the case deems just and proper to release the accused-petitioner on bail - bail application of accused-petitioner namely; Manoj Kumar Jain S/o Late Shri Anil Kumar Jain is allowed and it is directed that the accused-petitioner shall be released on bail provided he furnishes a personal bond in the sum of Rs. 1,00,000/- together with two sureties in the sum of Rs. 50,000/- each to the satisfaction of the trial Court with the stipulation that he shall appear before the trial Court or any other Court to which the matter is transferred, on all subsequent dates of hearing and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25;ारियों ने आगे की जांच शुरू की तथा जांच के दौरान अभियुक्त के निवास स्थान पर तलाशी की कार्यवाही कर अभियुक्त के परिसर से दो नोट बुक, कच्चे पर्चीयां, जिसमें मार्बल और ग्रेनाइट की बिकी से संबंधित विवरण एवं कुछ सं ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2366;वेज तैयार करके देता। अभियुक्त बिना जीएसटी बिल के माल की खरीद कर फर्जी फर्मों से उन फर्मों का बिल बनाकर आगे बेच देता । बिल बनाते समय जो कैल्कुलेशन कर उतना ही अमाउन्ट का इनवॉइस जारी किया जाता ताकि जीएसटी का इê ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 325;ि उसने 9 फर्जी फर्मो के 20,81,31,977 /- रूपये के जीएसटी फर्जी बिल बनाये जाना एवं इसकी एवज में माल की clandestine सप्लाई की है। इस प्रकार अभियुक्त द्वारा बिना माल की आपूर्ति के 9 फर्जी फर्मों से बिल / इनवॉइस एवं ई- वे बिल की आड़ में अन्य ë ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not committed any offence whatsoever. Counsel further submitted that as regards the claim of the Department that the alleged offence in the present case falls in the category of economic offences in this regard it is submitted that the Hon ble Apex Court in Sanjay Chandra vs. Central Bureau of Investigation, reported in 2016 2 DLT (CRI) 210 has held that the gravity of offence cannot be decisive grounds to deny bail and that the protection of personal liberty has to be weighed with the object of securing attendance of the accused at trial. While granting bail it has further been held that a balanced approach must be taken and that it is preferable to grant bail with stringent conditions rather than keeping an individual in detention for an indefinite period, as has been held by the Hon ble Apex Court in H.B. Chaturvedi vs. Central Bureau of Investigation [Bail Appl. No.572/2010 459/2010]. Counsel further submitted that grant of bail is the rule and jail is the exception as has been held by the Hon ble Apex Court in Dataram Singh vs. State of Uttar Pradesh Anr. , reported in (2018) 3 SCC 22. Counsel also submitted that it is a well settled law that mere gravity of the offence i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory provisions contained in Section 74 of the Act, before an arrest is made, have also not been followed. Counsel further submitted that assessment and determination of the amount must be fixed and is a prerequisite before any coercive steps are taken. Counsel further submitted that the respondents have acted against the law laid down in Make My Trip Vs. Union of India , reported in (2016) 233 DLT 484 affirmed by the Hon ble Supreme Court vide its order dated 23.01.2019 in Civil Appeal No. 8080/2018 thereby establishing that the law relating to arrest i.e. prior to determination of tax, evaded under Finance Act, 1997 (Service Tax) as well as CGST Act, 2017, the two being pari materia to each other. Thus Make My Trip (supra) is squarely applicable to the investigation under CGST Act. Counsel further submitted that even the Hon ble Madras High Court in the judgment and order dated 04.04.2019 passed in the matter of M/s Jayachandran Alloys (P) Ltd. Vs. Superintendent of GST and Central Excise and others reported as 2019 (25) GSTL 321 (Mad. ) has taken a similar view under CGST Act, 2017 which has been taken by the Delhi High Court and confirmed by the Hon ble Supreme Court in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail applications of those accused. 5. Considered the submissions made at Bar and also perused the averments made in the complaint filed by the respondent-department under section 190 of the Code of Criminal Procedure. 6. From the complaint it is revealed that the allegation against the accused petitioner is of issuing fake invoices in the names of nine fake firms which led to evasion of GST by claims of input tax credit on the basis of such fakes invoices. In the complaint the respondent-Department has asserted that there are nine fake firms and in para 13.1 of the complaint they have given the details of the firms and the reasons for declaring them to be fake. It has been stated in the complaint that the addresses as mentioned in the GST registration of such firms is non-traceable and the proprietor of the firms could not be traced. The respondent-Department has only stated that the proprietors of these firms are nontraceable but there is no conclusion by them that these firms are not in existence after making a proper verification and also they have not come out with a fact that the GST registration of these firms have been cancelled. From the averments of the complaint it has al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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