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TMI Blog2023 (6) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... l Unit that M/s Progressive Alloys (India) Private Limited and M/s Brilliant Metals Private Limited located at Delhi, which are said to be engaged in trading of non-ferrous metals are availing fake credit fraudulently, on the basis of bogus invoices without supply of goods or services. It is also alleged that the firms issuing bogus invoices are either found to be non-existent or having issued bogus invoices to M/s Progressive Alloys (India) Private Limited and M/s Brilliant Metal Private Limited. During the course of investigation, it came to notice of the department that DGGI Headquarter and DQGI, Meerut Zonal Unit are investigating the same entities i.e. M/s Brilliant Metal Private Limited, M/s Progressive Alloys India Private Limited and M/s JBN Impax Private Limited though the period covered under investigation was different. In the backdrop of the aforesaid facts, the competent authority in order to avoid any duplication, decided that investigation in respect of the aforesaid Firms being investigated by the DGGI, Hora shall be centralized to DGGI, Meerut Zonal Unit and this fact was also brought to the notice of the Delhi High Court where the accused-applicant has initiated c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unishable under Section 69 read with Section 132(1)(b) and (c) of the Central Goods and Service Tax Act, 2017. In this case, the Chief Metropolitan Magistrate, Patiala vide order dated 23.12.2019 granted bail with the condition that the applicant shall deposit Rs. 2.70 crore and will cooperate in the investigation. 9. To utter surprise of the applicant, DCGI Meerut also initiated investigation into the alleged evasion of tax by the applicant for transaction made during different quarters wherein allegedly applicant is said to have availed ineligible Input Tax Credit from three firms, namely, M/s Classis Metacraft Impex, M/s Star Metal Enterprises and Relycare Metal Trading Private Limited. 10. Learned Counsel for the applicant has submitted that the applicant is in jail since 19.1.2023 and the applicant is no more required for any investigation as complaint/charge-sheet has already been filed before the Trial Court at Meerut. It has also been pointed out that most of the witnesses are government officials and there is no likelihood of applicant influencing the witnesses. Even otherwise, the case is based on documentary evidences which are already on record and hence there is no r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the evasion of duty amounting Rs. 62,10,28,165/- is made against the applicant. Although the offence is punishable with imprisonment of five years yet the evasion of huge amount of duty is a great loss to the Government Exchequer." 17. In the present case, both the courts have refused the bail on two grounds : the primary ground is that the offence alleged against the accused-applicant is very serious involving deep-rooted planning in which, huge financial loss is caused to the State exchequer; the secondary ground is that of the possibility of the accused persons tampering with the witnesses. In the present case, the charge is that of cheating and 4 dishonestly inducing delivery of property and forgery for the purpose of cheating using as genuine a forged document. The punishment for the offence is imprisonment for a term which may extend to five years. It is, no doubt, true that the nature of the charge may be relevant, but at the same time, the punishment to which the party may be liable, if convicted, also bears upon the issue. Therefore, in determining whether to grant bail, both the seriousness of the charge and the severity of the punishment should be taken into consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied as such, as it may involve various activities and may differ from one case to another. Therefore, it is not advisable on the part of the court to categorise all the offences into one group and deny bail on that basis. Suffice it to state that law, as laid down in the following judgments, will govern the field:-- In P. Chidambaram v. Directorate of Enforcement,(2020) 13 SCC 791, the Apex Court held as follows: "23. Thus, from cumulative perusal of the judgments cited on either side including the one rendered by the Constitution Bench of this Court, it could be deduced that the basic jurisprudence relating to bail remains the same inasmuch as the grant of bail is the rule and refusal is the exception so as to ensure that the accused has the opportunity of securing fair trial. However, while considering the same the gravity of the offence is an aspect which is required to be kept in view by the Court. The gravity for the said purpose will have to be gathered from the facts and circumstances arising in each case. Keeping in view the consequences that would befall on the society in cases of financial irregularities, it has been held that even economic offences would fall under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no doubt, one of the Bail Application. 21/2022 Page 6 of 7 relevant considerations while considering bail applications but that is not the only test or the factor; the other factor that also requires to be taken note of is the punishment that could be imposed after trial and conviction both under the Penal Code and the Prevention of Corruption Act. Otherwise, if the former is the only test, we would not be balancing the constitutional rights but rather "recalibrating the scales of justice". 25. The provision of Cr.P.C. confer discretionary jurisdiction on criminal courts to grant bail to the accused pending trial or in appeal against convictions; since the jurisdiction is discretionary, it has to be exercised with great care and caution by balancing the valuable right of liberty of an individual and the interest of the society in general. In our view, the reasoning adopted by the learned District Judge, which is affirmed by the High Court, in our opinion, is a denial of the whole basis of our system of law and normal rule of bail system. It transcends respect for the requirement that a man shall be considered innocent until he is found guilty. If such power is recognised, then it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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