Home Case Index All Cases GST GST + DSC GST - 2023 (8) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 891 - IN THE COURT OF SESSIONS JUDGE, MEERUTSeeking grant of bail - availing and passing off fake ITC - issuance of bogus invoices - HELD THAT:- A perusal of demand papers sent case diary a relives that there are two directors in M/s Sanraj Metals Private Limited namely, Shri Sanjeev Kadiyan and Miss Nivita Jain. Nivita Jain is bedridden due to her medical conditions and she is not looking after any affairs of a said company and her father Shri Rajneesh Jain (applicant herein) is conducting day to day affairs in the garb of Signing Authority for banking. He is also paying salary to another director Sanjeev Kadiyan. Data retrieved from his phone confirms that he is actually running the company. It has also been confirmed that some of companies/firms were created by misusing documents of unsuspecting persons, who denied opening any company. Thus, although, the applicant is neither director or any officer in the said company but, he is running the affairs of the said company and dealing with various persons. It also transpires that Directorate General of G.S.T Intelligence (DGGI) Meerut was probing matter of one Amit Gupta in connection with case No. 2415 of 2022 who was running several companies and receiving fake invoices from non-existent firms. The purpose of applicant was to enrich himself through receiving and issuing fake invoiced which were used for commission of offence. The applicant did not co-operate with the investigation and refused to give his statement and showed himself ill and he was rushed to hospital where he was found stable as per discharge summary dated 19-05-2023 of Manipal Hospital. Due to the acts of the applicant, the appropriate authority authorized his arrest and he was arrested. Investigation is still going on and there is strong possibility that if the applicant is released on bail, he will temper with the evidence and try to influence the witnesses. Considering the gravity of offence involving multiple crime partners and huge amount involved in availing and passing off fake ITC, which is 96 crores, the seriousness of charges is grave in nature and therefore, in the case of the applicant, this Court is not inclined to enlarge the applicant on bail. It is true that co-accused Amit Gupta has been granted bail by the Hon'ble High Court but the offence of the present applicant, although connected with the offence of Amit Gupta, is distinct and separate and therefore no parity can be extended to the applicant. Apart from that, this Court can only granted parity of its own orders and cannot equate its powers with that of the Hon'ble High Court. The bail application of the applicant/accused Rajnish Jain Under Section 132(1)(b)&(c), 132(1)(i) CGST Act, DGGI, Meerut is hereby rejected.
|