TMI Blog2023 (6) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... SINGH ASJ-06, NDD, PATIALA HOUSE COURTS, NEW DELHI Present: Sh. Atul Tripathi, Ld. Sr. Standing Counsel for the department / GST (through VC), Ld. SPP, Sh. Satish Aggarwala in person and Sh. Rishav Dubey, Adv. Sh. Gurpreet Singh and Sh. Jagjit Nsandal, Ld. Counsels for the applicant / accused. IO Sh. Rajnish Kumar, Intelligence Officer. 1. This is an application filed under Section 438 CrPC. 2. Reply filed. Copy supplied. 3. It was submitted on behalf of the applicant / accused that he is only a Consultant of M/s Goodhealth Industries Pvt. Ltd. In the remand application of co-accused Sanjay Dhingra, there are allegations regarding availing of illegal ITC by M/s Yoyo Traders, which was passed on to M/s AKJ Traders and ultimately to M/s Goodhealth Industries Pvt. Ltd. Search has already been conducted at the premises of M/s Goodhealth Industries Pvt. Ltd. as well as residential house of the applicant / accused. On Page No. 71 of the Paper Book is the invoice regarding consultancy charges of the applicant / accused for the period April, 2021 to June, 2021. On Page No. 68 of the Paper Book is the ledger account of applicant / accused, showing receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said cars were searched and nothing incriminating was found. This fact is also mentioned on the last page of the panchnama. In the remand application of co-accused Sanjay Dhingra, at Para No. 7, it is stated that he is the mastermind behind the fraudulent availment of ITC by M/s Goodhealth Industries Pvt. Ltd. He is the actual owner and overall controller of M/s Goodhealth Industries Pvt. Ltd. In the beginning of this application, the amount of ITC is mentioned as Rs. 7.80 Crores, however, in the end of the application, this amount swells to Rs. 56.80 Crores. It was submitted that in Vimal Yashwantgiri Goswami Vs. State of Gujarat 2019 SCC OnLine Guj 1496 , in Para No. 4, it was held by the Hon'ble Supreme Court that prosecution should normally be launched only after the adjudication is completed. In other words, there must be in the first place a determination that a person is liable to a penalty. Till that time, the entire case proceeds on the basis that there must be an apprehended evasion of tax by the assessee. Ld. Counsel for the applicant / accused also relied upon the judgment Tarun Jain Vs. Directorate General of GST Intelligence DGGI in Bail Application No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radesh which is already exercising jurisdiction over the case. The proceedings are to continue where they are initially commenced, even if there is concurrent jurisdiction. 3.4 Specific court query was put to the Ld. Counsel for the complainant department, as to how the Meerut courts have jurisdiction and which part of the offence was committed within the territorial jurisdiction of the Ld. Court concerned in Meerut, Uttar Pradesh. In reply, reference was made to Para No. 9 of the reply. It was submitted that a racket of 3,000 fake companies involving Rs. 15,000 Crores of ineligible ITC was detected by UP Police. Delhi Headquarters, DGGI asked the Meerut Zonal Office to investigate the matter. The Regional Unit at Ghaziabad conducted the investigation under the close supervision of Meerut Zonal Office. The court of Ld. Special CJM, Meerut is designated for economic offences. Reference was made to Para No. 17 of the reply, regarding order dated 13.06.2023 of Ld. Vacation Judge, NDD, PHC, New Delhi. It was submitted that arguments will not be addressed on merits, since today the matter was fixed only for the arguments on the point of territorial jurisdiction. The place of resident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord to show that this order dated 16.05.2023 has been set aside, varied or modified by any superior court or it was challenged by DGGI. 4.2 On the other hand, the complainant department has submitted its reply that Meerut Court is also exercising jurisdiction over the case. Even if there are concurrent jurisdictions, the proceedings are to continue where they were initially commenced. 4.3 The complainant department relied upon the judgment Sandeep Sunilkumar Lohia Vs. Jawahar Chelaram Bijlani @ Suresh Bijlani Special Leave to Appeal (Crl.) No. 4829/2013 of Hon'ble Supreme Court. I have perused this judgment, therein Hon'ble Supreme Court held that the incident took place at PS Vashi, Navi Mumbai, Maharashtra. The High Court of Madhya Pradesh has no jurisdiction. However, there was no specific reference to the place of residence of the accused, where he was apprehending arrest. In State of Assam Anr. Vs. R.K. Krishna Kumar Ors., Saeed Kidwani Ors. in Crl. Appeal No. 1005 of 1997 decided by Hon'ble Supreme Court on 24.10.1997, it was held that the question of granting anticipatory bail to accused person who is allegedly connected with the offences in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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