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TMI Blog2021 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... othing to do with the accused firms i.e. M/s Lalaji Enterprises and M/s Hemu Overseas in any manner whatsoever nor does he have any connection with any of the transaction of business of the said firms. The applicant has been falsely implicated in the present case by the officials. The allegation against the accused are that few signed and unsigned documents of the said firms were found in his office. It has been specifically submitted that the applicant is doing accounting for various firms, including aforesaid firms and few documents were in the office premises but the officials falsely planted various documents to bring some credibility to their false story. Even prima facie no offence whatsoever has been committed by the applicant. 2.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... caused liability for Government for Rs. 13.01 Crores, when the case does not involve demand of a single Rupee from the applicant. If anyone has to be booked it could only be the proprietor or partners of the firms. 2.4 It has been further submitted that applicant has only been arrested by alleging he has facilitated the fake ITC but no wrongful gain or benefit to the applicant has been alleged. The applicant cannot be held culpable in any manner in this case as he was in no way involved in the affairs of the company. The accused also deserves the concession of bail under the guidelines laid down by Honorable Apex court in cases "ARNESH KUMAR VS. STATE". The case of the accused is squarely covered by the guidelines of the above said judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of beneficiary), filled and blank weighing bridge receipts, filled and blank transporter bilties, ATM cards of proprietors of the firms and many more documents. 3.2 Statement of the accused was recorded on 23.10.2021 wherein he admitted that he used to prepare invoices, transport bilties, weighment receipt of M/s LalJi Enterprises and M/s Hemu Overseas and from his statement it so emerged: (i) Both supplier (M/s Hemu Overseas) and recipient (M/s Lalji Enterprises) are paper companies wherein no commercial activity has taken place & has been created for the sole purpose of passing on fraudulent ITC, (ii) Hemu Overseas has supplied ITC of Rs. 13.84 crore out of which 5.02 cr has been availed by M/s Lalji Enterprises. (iii) Propri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3.4 Further it has been submitted that the applicant has categorically admitted that fake and forged documents were being used by him actively to file fake returns and show evidence of fake supply of goods. The that proprietor didn't turn up for cooperating in the evidence also gives credence to the fact that the firms were fake and all the supplies against which returns were filed were also fake. 3.5 The Proprietor on paper, i.e. Mr Sammy, was contacted and was requested to join investigations but inspite being only two kms away and in spite of repeated request he did not turn up. As such, investigations are still pending and various other persons involved in this fraud are yet to be examined. The offence committed falls under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice as Yogender Singh has certain privileges attached to him being in a fiduciary relationship with his client who might have committed this offence but the applicant being a Chartered Accountant in no way is connected and associated with the crime allegedly perpetrated by his employer. So, the provision under Section 132 of CGST Act cannot be said to be applicable against him. He has prayed that applicant be granted concession of bail. 5. On the other hand, it has been argued by learned counsel for complainant that investigation in this case is still under way and the accused has played an active role in commission of crime under Section 132 of CGST Act and he should not be released on bail in this case. He has relied upon case laws titl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest. Reliance in this regard can be taken from the "State of Gujarat Vs. Mohanlal Jitamalji Porwal" (1987) 2 SCC 364. Same view was taken by Hon'ble Supreme Court of India in case titled as "Ram Narain Popli Vs. CBI" AIR 2003 SCC 3257. 7. Besides this, this court is of considered view that if accused is released on bail then there are likely chances of him to jump bail. Hence, without commenting on the merit of the case, the bail application moved by applicant Yogender Singh stands dismissed. 8. Needless to say that noth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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