TMI Blog2022 (4) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/per month for doing his job. It does not appear that the applicant is beneficiary of the transactions involved. The three main accused are already released on default bail. The evidence is in the form of documentary nature which has already been collected during investigation and earlier inquiry. It does not appear that there is anything to be recovered from the present applicant. It seems that investigation can be carried out without further detention of the applicant. Under such circumstances, the further detention of the applicant-accused is not warranted although the investigation is shown to be still in progress, especially when till this date there are no formal accusations against the applicant in the form of FIR or complaint. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im and he has no nexus with the alleged offence. The applicant was an employee who worked as an Accountant for six months from 01/01/2021 to 30/06/2021 for Taj Enterprises, Himalaya Traders and Siddhivinayak Enterprise for which the applicant was paid ₹ 20,000/per month as salary. The investigation is practically over and no recovery or discovery is to be made from the present applicant. The three main accused have been already released on bail under Section 167(2) of Cr.P.C. by the Court of C.J.M. Pune. Statement of the applicant has been recorded by the investigating agency on 29/09/2021. The laptop which was used by the applicant has already been seized by the I.O. from the custody of the main accused. All the data in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hain are fake and found to be issuing GST invoices without any supply of goods / services. All the transactions are paper based and M/s. Taj Enterprise and others have availed and passed input tax credit of ₹ 83.67 Crore approximately in fraudulent manner and there is involvement of four main persons in availing and passing input tax credit and they are Sameer Khan, Imran Bahalwan, Ketan Dugad and the applicant Murtuza Tinwala. It is also disclosed from the statement of the applicant that Mr. Sameer Khan directed Mr. Imran Bahalwan who in turn further directed him to prepare invoices on the basis of whatsapp data sent to him. Invoices were prepared in the PDF file and further Mr. Murtuza Tinwala sent it to Mr. Sameer Khan and Mr. Imra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the prosecution the present applicant is a tax consultant who has acted upon the instructions of the main accused and therefore he is not liable for the alleged offence. As per Section 48 (3) of the Central Goods and Services Tax Act 2017, the responsibility of correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished. Moreover, the three main accused have already been released on default bail. Considering that the applicant acted upon the instructions of the main accused, as a tax consultant he may be released on bail. 8] The learned counsel for the applicant has relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M50256 of 2019 decided on 23/01/2020 by Punjab and Hariyana High Court 2] Jagdish Kanani Vs. Commissioner, CGST Central Excise, Indore, M.Cr.C. No. 3472/2019, decided on 26/02/2019, Madhya Pradesh High Court 3] Enforcement Officer, Ted, Bombay Vs. Bher Chand Tikaji Bora and another, (1999) 5 SCC 720, decided on 9thApril, 1999 by Hon'ble Supreme Court 4] P.V. Ramana Reddy Vs. Union of India, W.P. No.4764 of 2019, decided on 18th April 2019 by Hon'ble Telangana High Court. 5] Amit Beriwal Vs. State of Odisha, BLAPL no. 2217 of 2020 decided on 27/07/2020 by Hon'ble High Court of Orissa. 11] I have gone through the citations relied upon by the rival parties and I am guided by the same in deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chances of tampering with the prosecution evidence, if the accused is released on bail. The applicant is shown to be resident of Bhavnagar, Gujrat, having roots in the society and thus, there does not appear any likelihood of his absconding away. The accused has no criminal antecedents. Moreover, the maximum punishment prescribed for the offence is imprisonment upto 5 years. Hence, considering the same, I find that applicant-accused can be released on bail subject to certain conditions. Hence, the following order: O R D E R [1] Application is allowed. [2] The applicant-accused Murtuza Jabirbhai Tinwala shall be released on bail on his furnishing PR bond of ₹ 2,00,000/with furnishing one or more solvent sureties in the like ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
