TMI Blog2023 (11) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of trial. The petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate - Petition allowed. - HON BLE MR. JUSTICE N.S. SHEKHAWAT Present: For the Petitioner : Mr. Rajiv Malhotra, Advocate. For the Respondent : Ms. Sheenu Sura, Deputy Advocate General, Haryana. *** N.S. SHEKHAWAT J. 1. The petitioner has filed the instant petition under Section 439 Cr.PC with a prayer to grant regular bail in case FIR No. 405 dated 24.10.2020, registered under Sections 420,467,468 and 471 of IPC (Section 201, 120-B IPC added later on), Police Station Faridabad Central, District Faridabad. 2. The FIR in the present case was got regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olely for the purpose of doing fraud with the Government Revenue, by way of utilizing bogus ITC via paper transactions only, with mala fide intention of not paying taxes. 3. Learned counsel for the petitioner contends that the petitioner has been falsely involved in the present case. In fact, as per the complainant, the involvement of M/s A.S. Enterprises was allegedly found in utilizing bogus input tax credit through fake documents. Upon physical verification of the premises of the said firm, it was found that no business was carried out at the stipulated address and the firm not only was non-existing, but had also claimed utilised ITC from other fake firms, whereas, the firm had not made any physical transaction of the goods. Thus, the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s wrongly arrested in the present case and the FIR was not maintainable against him. Learned counsel for the petitioner further contends that an offence under the CGST Act, can only be investigated, enquired into, tried or otherwise dealt with according to the provisions of CGST Act 2017 and also relied upon the law laid down by this Court in CWP-1393-2021, where in it has been held as follows:- Where a special enactment has been enacted for recovery of taxes, under enabling provisions contained in Section 4 of the Cr.P.C, this Court is of the prima facie view that the Parliament is empowered under Article 246-A of the Constitution to enact special laws with regard to Goods and Service Tax. The legislation enacted, is for levy and collectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
