9911796707
TMI Blog2021 (6) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... out 50 years, s/o Joginder Pal, resident of House No. 243-B, Bhagya Hoes, Jain Colony, Basti Jodhewal, Ludhiana, was booked as an accused in complaint under Section 132 (1) (b&c) punishable under Section 132 (1) (i) of CGST Act, 2017, read with corresponding Sections of Punjab GST Act, 2007 and IGST Act, 2017. As per allegations in the complaint, Sahil Jain, a co-accused was the mastermind in carrying out fake transactions and creating 14 firms in which his family members and close friends were shown to be proprietors/partners and on the strength of fake invoices, had availed of inadmissible input tax credit, besides passing on fraudulent input credits to the buyers on the strength of such invoices running into Rs. 17.65 crores. He was arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce, threat or promise any witness to refrain him/her from deposing in the case during the investigation or trial. Accused shall make available himself before I.O./ Authority holding investigation to assist the investigating machinery as and when called upon to appear before the authority concerned till final investigation or as and when directed by the Court and accused will cooperate with the investigation even during his release on bail. 9. In case of default by the accused in complying with the conditions of bail enumerated above, his bail shall be cancelled, his bail bonds and surety bonds liable to be canceled and forfeited to the State and he shall be liable to be prosecuted under Section 446 of the Cr.P.C." The petitioner-accuse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy provided under the law. Nevertheless in the instant case, I do not see any reason to use the power under Section 482 Cr.P.C. since the conditions imposed cannot be terms to be onerous, arbitrary or stringent. Keeping in view the fact that the petitioner alongwith his co-accused is involved in a serious economic offence, resulting in scams, involving crores of rupees, causing loss of Rs. 17.65 crores to the Government exchequer by passing the fraudulent ITC through issuance of invoices without actual supply of any goods. To ensure that he does not abscond and appear in the Court regularly and should not make any effort to tamper with the prosecution evidence, terms and conditions have rightly been imposed and no fault can be found w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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