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2021 (10) TMI 1022 - HC - GSTSeeking grant of Anticipatory Bail - availing input tax credit either using the invoices or bills or fraudulently availing such input tax credit without any invoice or bill - procedure for raid carried on, without following the procedure as contemplated under law - HELD THAT:- The main aim of the Act is to simplify the taxation mechanism, to reduce the burden of taxes and clarify conformity of the tax payment. It also aims at consolidation of all indirect tax levies into a single tax and to remove cascading effect of the taxes. It is to achieve the motive of one nation one tax and to reduce tax evasion, to have corruption free tax administration, to reduce complications, encourage technically driven procedures and to provide ease of operation for e-commerce. If the citizens understand the importance of payment of tax, achieving the aims and objects of enacting the law would be easy, but on the other hand, if new ways and means are found to evade taxes, that will be a hurdle for the economic growth of the country. It amounts to loss of revenue and increase in inflation. It also have the impact on morale, increase in corruption and resulting in accumulation of black money and money laundering. So the impact on the nation as a whole is enormous. It is always considered that fiscal discipline is the base for strong economy that too for a fast developing country like India. Economic offences are always considered as serious threat to the economy of the country. It is nothing but economic terrorism. Therefore, such offences are considered as a class apart. The Hon’ble Apex Court in Y.S. JAGAN MOHAN REDDY VERSUS CENTRAL BUREAU OF INVESTIGATION [2013 (5) TMI 896 - SUPREME COURT] categorically held that economic offences constitute a class apart and needs to be visited with a different approach in the matter of bail. Under such circumstances, the strong suspicion of evasion of tax by the petitioner cannot be taken lightly. Only after a detailed investigation, the truth or otherwise in the allegations made could be found out. The conduct of the petitioner in not cooperating with the Investigating Officer is to be taken into consideration while deciding this petition. Initially the raid was held on few premises belonging to the petitioner on 28.11.2020 and the petitioner appeared before the Investigating Officer on few days, but thereafter, it is stated that he is avoiding to appear before the Investigating Officer. The delay in conducting investigation in these types of cases will have its own effects. The petitioner is not entitled for grant of anticipatory bail - the petition is dismissed.
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