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2020 (11) TMI 571 - DSC - GSTGrant of Bail - Input Tax Credit - presence of ground of parity - It is alleged that the companies owned and controlled by accused Rakesh Kumar Goyal have availed most of the amount of ITC from companies owned or controlled by said Rakesh Kumar Goyal himself - HELD THAT:- The law in regard to grant or refusal of bail is very well settled by Hon’ble Supreme Court and Hon’ble High Court in innumerable judgements. The court while granting bail should exercise its discretion in a judicious manner and not as a matter of course. Though at the stage of granting bail a detailed examination of evidence and elaborate documentation of the merit of the case need not be undertaken, there is a need to indicate in such orders reasons for prima facie concluding why bail was being granted particularly where the accused is charged of having committed a serious offence. Any order devoid of such reasons would suffer from non-application of mind. Here in this case as prayed on behalf of accused to grant bail on the ground of parity with the other co-accused persons, the ground of parity is not available here since accused, unlike the co-accused persons, despite his arrest in this case has not co-operated with the investigation and he even refused to give his statement. He even has not provided the Telly data in order to help in completing the investigation. There is nothing which accused has offered to deposit with the complainant in lieu of his evasion of GST - Parity also not available on the ground that accused firm has been most of the time falls under level 1 or level 2 but not paid any tax in cash but shown the same to have been paid in their returns. Furthermore, there are allegations against the accused that the total ITC passed on by the companies of R.K. Goyal is estimated to more than ₹ 180 Crore, including ITC passed/ circulated amongst his own companies. The gravity is to be judged by the impact, the offence has, on the society, economy and financial stability of the country. In the today’s time when country is fighting with corona virus pandemic and struggling all over on the economic front such evasion and false claims have further pushed the country towards poverty, unemployment and starving. Such offence are committed with cool mind and scrupulous planning. Therefore, in this case offence alleged against the accused is grave in nature considering the manner in which it committed and the amount involved in commission of the offence. As accused has not co-operated in investigation therefore, apprehension of tempering of witness as alleged against him is not unfounded. Ground of parity with the co-accused is not available to the applicant considering is role and involvement. Application dismissed.
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