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2019 (12) TMI 1214 - CALCUTTA HIGH COURTBail application - allegation that GST invoices issued without any supply of the goods to the buyers on commission basis causing loss of more than 98 crores approximately - Section 167 of the Criminal Procedure Code - HELD THAT:- The authority who is empowered to interfere with the liberty of a person by issuing an order of arrest on reasonable belief about necessity of arrest under Section 69(1) of the CGST Act, is also statutory obligated to decide, albeit on logical assessment of facts, that the person concerned is to be ‘prosecuted’. Such requirement of ‘sanction’ must be evident from the records and as the indispensable procedure of law mandates, must be backed by reasons which are prima facie intelligently acceptable. In the present case loss caused to Government Exchequer amounts to ₹ 141,76,46,639/-. Therefore in such a huge economic offence he should not be enlarged on bail. In consideration of the gravity of the economic offence, the petitioner is not entitled to be enlarged on bail, however, the petitioner is at liberty to approach the authority for compounding of the offence under Section 138 of CGST Act - petition dismissed.
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