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TMI Blog2024 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... Perused the citations submitted by both the parties. 3] It is argued by the learned advocate for the accused that, the offence under which the accused is arrested, is not as per the due procedure of law. It is contended that, since the present accused has not committed any of alleged offence. It is further submitted that, the accused is citizen of India and residing with his family at Ahmedabad-Gujarat. He has deep roots and good reputation in the society. He is an employee of M/s Foodlink F&B Holding India Pvt. Ltd, a company registered with GST authorities. He is working as a salaried employee, who does not derive any benefits from the company. He is getting only declared salary and perks by company. He is not the person authorised to file GST returns. It is further stated that, accused is not involved in supply of any services by company. He heads the finance department of the said company. The accused while strongly denying the allegations submitted that he is getting only official salaries and perks and not beneficiary of any alleged tax evasion to attract any of the clauses of section 132 of CGST Act, 2017. Moreover, it is submitted that, instant case is baseless and without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, the directions of Hon'ble Apex Court given in Arnesh Kumar V/s State of Bihar; (2014) 8 SCC 273; and Satendra Kumar Antil V/s CBI; (2022) 10 SCC 51 are not followed by prosecution. 6] In addition to this, accused vehemently argued that, accused company had filed their reply to the prosecution department on 20/12/2023 under letterhead of company and made proper disclosure of all bank accounts shown for income tax returns, reconciliation receipts and turnover statement of taxable amount alongwith investments, loans, bank charges, staff loan repayment, insurance claims, etc., under seal of company. Moreover, advocate for accused gathered attention towards the record of the present case and submitted that, one of the director of company had given statement to complainant on 06/10/2023 and agreed to pay, if any liability comes out on the part of company. 7] Further, accused contended that he is citizen of India and permanent resident of Gujarat. He is ready to co-operate with investigation agency for further inquiry and investigation. He further submitted that, the matter is totally of civil nature. Therefore, it is humbly prayed that, court may consider the genuine medical condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance. The accused is directly involved in the offence and he had substantial role in company's business transaction. The accused is influential person of company. The accused was in continuous contact with the directors of company lied in Dubai. Therefore, he may tamper the prosecution evidence. During his statement recorded under the custody on 09/03/2024, he had disclosed his crucial role in business transactions. He has stated the names of another co-accused involved in transactions. The accused had shared his password of Laptop to the prosecution during investigation. Thus, if accused is released on bail, then he may tamper the prosecution case or accused may be abscond. Moreover, prosecution has relied on following decision; * P.V. Ramana Reddy V. Union of India; WP No.4764/2019 * Nimmagadda Prasad Vs Central bureau of Investigation; 2013 * Ajay Khanna Vs State Tax Anti Evasion Bureau, Jabalpur M.Cr.C.No.33306/2019 * P. Chidambaram v. Directorate of Enforcement; S.L.P. (Cri.) No.10493/2019 Moreover, the advocate for prosecution humbly submitted that, bail of accused may kindly be rejected. 10] Heard Ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, Vashi, New Mumbai'. Thereafter the present jurisdictional court has provided ample opportunity for interrogation of accused during his judicial custody vide order passed below the permission applications on 06/03/2024 as well as on 07/03/2024. Accordingly the I.O. had availed opportunity and recorded detailed statement of accused on 09/03/2024. In anticipation of the same, I.O. had admitted that present accused Prateek Patel had disclosed the password of his laptop as well as provided names of another persons involved in the business transaction of company. Thus, it appears that since 25/10/2023 from his first statement till the judicial custody of the accused, prosecution had got sufficient opportunity of investigation. Moreover, on perusal of record and documents filed alongwith memorandum of remand, it reveals that investigation is substantially in progress. 12] Apart from the above discussion, on giving anxious thought to the argument advanced in the light of arrest memo and charges levelled against the accused, res ipsa loquitor appears that, prosecution alleged that accused have committed an offence specified in clause(a) or clause (b) or clause (c) or clause (d) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, investigation agency has to unfold modus operandi as well as intention of the present accused in the light of charges levelled against him. Thus, there is no need of instant accused to be detained behind the bars. It further appears that, accused is ready and willing to co-operate in further investigation. It is well settled law that Bail is a rule, jail is an exception. It is also observed that, investigation officer has seized official laptop, bank data and phones by panchanama. Hence there are no chances of tampering the evidence. Therefore, in view of constitutional rights and directions given in Arnesh Kumar's (supra), it is needless to mention that, personal liberty of accused cannot be curtailed for recovery of tax or for securing presence of accused another accused. Hence, no prejudice will be caused to the complainant, if the accused is released on imposing certain strict conditions. Moreover, if the accused has not obey his undertakings, then in that case the complainant has right to move an application for cancellation of bail for disobeying the undertaking as well as conditions. Hence, no prejudice will be caused to the complainant, if the accused person is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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