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2022 (8) TMI 461 - DSC - GSTSeeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - it is also alleged that the funds from bogus billing have been transferred through shell companies - recording of statements - retraction of statements - HELD THAT:- There is no specific mention of M/s. Retro Electric Pvt. Ltd.. It is pertinent to observe that mere absence of the name of M/s. Retro Electric Pvt. Ltd. in the factual matrix summarized before the Hon’ble High Court does not per-se exonerate the accused. However, in the summarization of factual matrix before the Hon’ble High Court in TARUN JAIN VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI [2021 (12) TMI 135 - DELHI HIGH COURT], the reply filed in the present bail application and the observation of Ld. ASJ / Bail Roster Judge in order dated 05.03.2022 of the bail application of accused Mukesh Gupta it appears that whenever the bail application of any particular accused is argued before the court, his role is highlighted. In such circumstances and at this stage it is not possible for the court to observe with certainty as to who is the main culprit in the present case. At this stage this court does not see any reason to believe that the role of any other accused is substantially more or less than the present accused in the present case. It is pertinent to observe that Section 70 of CGST Act provides for recording of statements with regard to the proceedings under the Act. This section nowhere specifically says that such statements can be used against the maker of such statements during the trial. The complainant has not pointed out any legal provision which makes it impossible for the maker of the statement under Section 70 of CGST Act to retract the same - The complainant department has not given any specific reason why the accused was not summoned after 22.06.2022. The applicant / accused Gorav Gupta is allowed to be released on bail in the event of arrest on furnishing of personal bond in the sum of Rs. 5 lakhs with two solvent sureties in the like amount to the satisfaction of Investigating officer / Apprehending Authority with the terms and conditions imposed - application allowed.
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