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2023 (2) TMI 275 - DSC - GSTSeeking grant of Anticipatory Bail - fraudulent availment of IGST refund by exporters and passing fraudulent input tax credit (ITC) by their suppliers - HELD THAT:- At the outset it is required to be noted that the documents as relied upon by the ld. Counsel for the accused/applicant i.e. panchnama dated 11.09.2019, perusal of the same would clearly show that such proceedings were initiated by DGGI Head Quarter and it is mentioned in that panchnama that those proceedings were with regard to GST evasion initiated by Head Quarter of DGGI whereas the proceedings in question are initiated by DGGI DZU. As such document heavily relied upon by ld. Counsel for the accused/applicant is not only irrelevant to the proceedings rather a faint attempt to misguide the court. As per the allegations, accused/applicant being partner/proprietor of the firms has not only furnished ITC of GST in respect of his three firms to the total sum of Rs.10.11 crores but has also not joined the investigation and has never furnished any document of carrying on any business with AIPL. The ratio laid down in the judgment of Tarun Jain’s case [[2021 (12) TMI 135 - DELHI HIGH COURT]] are distinguishable to the facts of the present case. No doubt in para 44 of the said judgment it was noted that even in economic offences case if the scheme of CGST is such that most of the offences have been made compoundable, court should be liberal in granting of anticipatory bail. However at the same time it is also to be seen that whether accused seeking judicial indulgence has been cooperative in the investigation or not - In the present case it is found that applicant has not cooperated as mentioned in the reply dated 30.01.2023 of DGGI DZU that despite issuance of four summons accused/applicant has not turned up and has never furnished documents also in support thereof. First of all there is no document annexed with the bail application to substantiate the facts and that has also been disputed by the Department. As such above said fact also does not come to any help to the accused/applicant - bail application dismissed.
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