TMI Blog2020 (11) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ive agency has to be taken due consideration of. The liberty of the individual is not absolute and same can be withdrawn if it is found to be creating an impediment in the rights of the prosecuting agency, The bifocal interests of justice to the individual and the rights of prosecution requires a fine balance to be maintained. In the instant case, the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the rights of the prosecuting agency as tempering of evidence by accused which in this case would be documentary cannot be ruled out. Bail application is dismissed. - - - - - Dated:- 24-11-2020 - Dr. Pankaj Sharma- CMM/ND/Patiala House Courts Proceedings conducted thru video ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challan dated 11.09.2020 and further a sum of ₹ 20 Lakhs was debited from the electronic credit ledger of the accused on 11.09.2020. Thereafter, the officer of Superintendent, Group 3, Anti Evasion, GST Delhi North and Issued summons to the assesse under section 7 of the CGST Act with a stated business to tender the statement and to submit DRC 03 challan dated 11.09.2020 for compliance of dated 15.09.2020 however the application could not be present on the said date due to unfortunate demise of his grand mother-in-law on 10.09.2020. On 28.09.2020 accused preferred an application of the CGST Act, however same remains unanswered by the department. On 05.10.2020, the accused Informed the department that the summons issued for compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices were passed on to various beneficiary firms to avail inadmissible/fraudulent GST input tax credit. It is submitted that accused has accepted the fraud so committed by him in his statement recorded on 11.09.2020 u/s 70 of CGST Act, 2017 which are judicial in nature and again in his statement on 18.11.2020 u/s 70 of CGST Act, 2017, he confessed that he has only paper invoices i.e. without any actual goods only order to avail fraudulent GST input which resulted in ₹ 192 Crores tax evasion to government exchequer. Also Tarun Verma who was arrested on 11.08.2020 confessed that he used to give goods less invoices to Raghav Aggarwal. It is also submitted that accused concealed his address from the department. It is submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but at the same time, the legitimate rights of the investigative agency has to be taken due consideration of. The liberty of the individual is not absolute and same can be withdrawn if it is found to be creating an impediment in the rights of the prosecuting agency, The bifocal interests of justice to the individual and the rights of prosecution requires a fine balance to be maintained. In the instant case, the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the rights of the prosecuting agency as tempering of evidence by accused which in this case would be documentary cannot be ruled out. Accordingly, the application is disposed off as dismissed. Copy of this order be also sen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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