TMI Blog2021 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to book as such offences affects the very fabric of democratic governance and probity in public life. A disregard for the interest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the 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. This court is of considered view that if accused is released on bail then there are likely chances of him to jump bail - Bail application dismissed. - BA 870 of 2021 - - - Dated:- 12-11-2021 - ANIL KAUSHIK, CHIEF JUDICIAL MAGISTRATE GURUGRAM Present: Sh. Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther parties who have incorrectly claimed input tax credit of such tax or have applied for refund of such ITC (Input Tax Credit) on account of exports. Precisely, there is no allegation of any evasion of tax by DGGI against the applicant and DGGI has not made any arrests for persons who have allegedly claimed input tax credit/refund of tax and have only arrested applicant who was fully cooperating with the DGGI in investigation. 2.2 The applicant remained associated in the interrogation and inquiry of the present case as and when required and directed by the concerned officials. The entire set of documents including the ledger account, invoices, payment of GST were duly shown and submitted to the concerned Inquiry Officers but the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned departments and the said record is beyond tampering. Thus, the further detention of the accused is of no useful purpose. All the witnesses are government officials and beyond the control, influence and pressure of the accused. Thus, nothing can be tampered or no witness can be pressurized by applicant, if he be released on bail. Hence, the prayer for allowing the bail application of applicant. (Reply) 3. Notice of the bail application was given to complainant/DGGI who filed reply opposing the bail application contending that during the course of an intelligence, various fake firms who have availed and passed on fake input tax credit on the strength of goods-less invoices namely M/s LalJi Enterprises and M/s Hemu Overseas, were foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments found in possession of especially blank weighment slips and bilties of transporter which have been used to forge records of Lalji Enterprises Hemu Overseas. Furthermore, he has misrepresented himself as CA. (v) The documents found in the possession of the accused are in the form of forged documents which have been used to file fraudulent returns and to provide evidence to fake supplies from non-existent said entities. 3.3 It has been further submitted that above named accused has committed offences under Sec 132(1)(b) (c) of CGST Act, 2017 in so much as he has been found in possession of fraudulent invoices (unsigned sale purchase invoices) alongwith forged supporting documents (transport weighment slips) for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der way and is likely to take some more time as many other evidences are to be gathered and documents are to be recovered and examined. Finally, the prayer for dismissal of bail application of accused has been dismissed. (Arguments) 4. It has been argued by learned counsel for applicant Sh. Prashant Yadav, Advocate that no offence under Section 132 of CGST Act is made out against the applicant/accused Yogender. He maintained that Section 132 of CGST Act is applicable on a person who commits or causes to commit the offence under Section 132 of CGST Act and thereafter, retains the benefit arising out of those acts or omissions. But in this case the applicant is just an employee, in the capacity of Chartered Accountant. he was being pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 (SC), Ram Narain Popli Vs. CBI AIR 2003 SCC 3257 (SC), State of Gujrat Vs. Mohanlal Jitamalji Porwal (AIR 1987 1321 (Telangana High Court), Mohammed Yunus @ Mohamed Yunus Khan Vs. State of Rajasthan , 2020 (34) G.S.T.L. 59 (Raj.), Shailesh Rajpal Vs. Commissioner 2020 (32) G.S.T.L. 336 (M.P.). (Findings) 6. After hearing both the parties and gone through the case file very carefully, this court is of considered view that the present accused does not deserves to be released on bail. It is settled preposition of law that economic offences in itself are considered to be gravest offence against the society at large and hence are required to be treated differently in the matter of bail. It seems that the entire community wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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