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2022 (9) TMI 1105 - DSC - GSTSeeking grant of anticipatory bail - shell firms/entities - tax evasion - manufacture of of Tobacco products - entire case is based on a presumption that 33 trucks dropped raw material at the factory which was unaccounted, but there is no claim as to how the finished products were removed from the factory - HELD THAT:- In present case, there is no claim that accused has been shifting factories, there is no claim that statements of the accused wherein the guilt has been admitted in terms has been recorded, there is no statement by the proprietors of the alleged fictitious firms that they were only dummy owners and the real owners/beneficiaries are the accused, there is no statement by the sellers directly implicating the applicants, there is no claim that on being summoned, the employees of the accused persons have not responded to the summons because of any threat or inducement by the applicants/accused - The entire case is based on a presumption that 33 trucks dropped raw material at the factory which was unaccounted, but there is no claim as to how the finished products were removed from the factory. Raw material and finished products are two sides of the same coin and one is directly corelated to the other. Merely, because statement of the accused has to be recorded, is not a reason for declining pre arrest bail to the accused. Further, the stand of the IO that accused is required to be arrested, while apparently, no decision in that regard has been taken by the competent authority under the Act, further strengthens the claim of the applicants. Considering that the accused is not a fly by night entity and has been paying considerable amount of taxes, which is not disputed, it is directed that in the event of the arrest of the accused, he be admitted to bail on furnishing of bail bonds, two surety bonds in the sum of Rs.1,00,000/- each. Application disposed off.
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