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2022 (10) TMI 618 - PATIALA HOUSE COURTSeeking grant of Anticipatory bail - Jurisdiction to entertain the present application - accused/applicant has been summoned for prosecution regarding availment of ITC without actually receipt of goods - evasion of GST - creation of 12 fake suppliers of goods - section 16 of CGST Act 2017 - HELD THAT:- There are no manner to curtail jurisdiction to entertain the application for anticipatory bail. Hon’ble High Court of Delhi in SATISH KUMAR SHARMA VERSUS DELHI ADMINISTRATION AND ORS. [1990 (9) TMI 363 - DELHI HIGH COURT] has specifically stated that if the offence having been committed outside the jurisdiction of Delhi, since accused being resident of Delhi can approach the court at Delhi for seeking anticipatory bail. In the present case without touching upon merits of the matter which would be decided later, it is evident that registered office of M/s Best Crop Science Pvt. Ltd is in Delhi, even as per reply of the Department some of the fake suppliers were under control and managed by the employees of M/s Best Crop Science Pvt. Ltd at Delhi. These facts by itself are clearly indicative that courts at Delhi can entertain the application - this court can entertain present application for bail u/s 438 Cr.P.C. At this stage when this court has not considered facts of present case, on merits, no case is made out for giving any interim relief which of course would be decided upon examination of merits of the matter subsequently - Put up this matter on 15.10.2022.
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