TMI Blog2020 (2) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant, are reflecting the existence of a deep rooted systematic conspiracy to cheat the exchequer. The ground raised on behalf of the applicant is that he was coerced to give the statement. However, it is to be seen that the applicant was given time to join investigation. He was given protection by the court and therefore, without commenting on the merits of the statement or contentions of the applicant that it was taken under coercion, I find that at this stage, it is highly improbable that a person who had court protection could be threatened orally and be made to give such inculpatory statement. This is not a fit case for grant of anticipatory bail - bail application dismissed. - Bail Application No. R-243/2020 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of fake GST invoices of the company. In this regard, for conducting inquiry, summons u/s. 70 of CGST Act, 2017 was issued to the applicant. However, he has failed to appear before the department. Hence, a complaint was registered against him by the department. Anticipatory bail has been sought on behalf of the applicant on the ground that official of the Superintendent, Anti-evaion, Central Tax, Delhi, had gone at the premises of wife of the applicant to serve the summons u/s. 70 of CGST Act, 2017 whereas in fact, the applicant is living separately and had gone for some personal work at that time. It is further submitted that present summons sent by the department is illegal and unlawful because the summons sent to the applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, the officers of the department threatened him that if he did not give statement as per their directions and did not admit alleged account books, the department would implicate his wife, his son and other family members in a false case and under this threat, he gave statement and admitted entries in the registers shown to him and therefore, no significance can be attached to that statement. I have considered rival submissions and I find that the statement given by the applicant to the department u/s.70 of GST Act and further evidence in the form of statement of accountant Vibhav Rai and the books of account, which have also been admitted by the applicant, are reflecting the existence of a deep rooted systematic conspiracy to che ..... X X X X Extracts X X X X X X X X Extracts X X X X
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