TMI Blog2021 (6) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... eneration of goods less fake invoices for the purpose of duty evasion - However, the applicant/accused cannot escape his liability u/s 132(1)(b) of the Act. Considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices - the applicant/accused is not entitled for grant of bail. Instant application is bereft of any merits - application dismissed. - Bail Application No. 2029/2020 - - - Dated:- 15-10-2020 - (DHARMENDER RANA) ASJ-02/NDD/PHC/ND Present: Sh. Harpreet Singh, Ld. Senior Standing Counsel for CGST. Ms. Mayusha Goel, Joint Commissioner, CGST IO Shiv Kumar Yadav in person. Sh. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other above mentioned firm. It is pointed out that no bill or document relating to M/s Dev Sales Corporation Ors or any other firm is alleged to have been recovered from the applicant/accused. It is submitted that applicant neither owned nor managed any business of any kind on account of his health conditions as he underwent a major heart bypass surgery a few years back. It is further submitted that applicant is also not doing any business, therefore, he is not having any GST registration individually or in the name of any company or firm owned by him. It is submitted that since the applicant is not engaged in any kind of business nor he owns any firm or company, there is no question of his availing any tax input credit. It is submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis, so that they can avail tax input credits on the basis of fake and forged invoices. It is submitted that in his statement recorded on 26.08.2020, the applicant/accused has voluntarily admitted his liability and the applicant/accused is involved in the commission of offence u/s 132 (1)(b) and (c) of Central Goods and Services Tax, 2017(CGST Act). It is forcefully submitted that the allegations against the accused are serious in nature and he does not deserve to be released on bail as he is likely to influence the proprietors of the firms who have availed the tax input credits. Ld. Standing Counsel has accordingly prayed for dismissal of bail application. 3. I have heard and considered the rival submissions made by Sh. Sanjeet Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the financial health of the country. 16) While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations... Therefore, the economic offences are required to be treated as a separate class and bail cannot be granted as a matter of routine. 6. In the case at hand, the applicant/accused is apparently the key member of a syndi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant/accused was involved in generation of goods less fake invoices for the purpose of duty evasion. I concur with the Ld. Defence counsel to the extent that, at this stage, there is nothing on record to suggest that the applicant/accused was involved in any supply of goods or services without issuing invoices or availing any tax input credits or collection of any amount as tax, in contravention of Sub Clause 1 of Section 132 of the CGST Act. However, the applicant/accused cannot escape his liability u/s 132(1)(b) of the Act which reads as under : Section 132- Punishment for offences Section 132 (1): whoever commits any of the following offences (b) issues any invoice or bill without supply of goods or services or both in violation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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