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TMI Blog2024 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... sel assisting the A.P.P. 2. The applicants are claiming pre-arrest bail in C.R.No.160 of 2024 registered with Police Station, MIDC Waluj, Chhatrapati Sambhajinagar, for the offences punishable under Sections 406, 408, 420, 465, 467, 468, 471, 477A read with Section 34 of the Indian Penal Code. 3. Applicant - Kushal Devkaran Kawadiya, in A.B.A. No.859 of 2024, has a case that he runs Kushal Agencies, a proprietary firm at CIDCO, Waluj. He started a partnership firm at Cidco in the name of "Guru Labddhi Enterprises". Applicant - Shripal Devkaran Kawadiya, in A.B.A. No. 890 of 2024, has a case that he has two firms, namely, "M/s. Shubham Industries" and "M/s. Amar Industries". Shubham Industries is the proprietary firm, whereas, M/s. Amar In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng fraud with him. However, in 2021, he suspected that something wrong happened in his firm. Therefore, he made inquiries with the employees concerning the accounts. They resigned one by one from the firm. Thereafter, he reviewed the audit of the accounts from Chartered Accountant/Auditor Shri. Suryanarayan Shastri. In his audit report, he find misappropriations in the transactions. He also learnt that the employees from his account section had received the benefit from the firm in whose name false entries were taken. He lodged the report against the employees. 5. Applicants - Kushal and Shripal claimed that they have the firms manufacturing and processing automobile spare parts in MIDC Waluj. Applicant-Kushal runs a Proprietary Firm, name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplaints against the applicant and his partner under Section 138 of the Negotiable Instruments Act, 1881. Thereafter, he lodged the first information report against them. From time to time, the applicant made the payment for the raw material and scrap purchased from the complainant. From 2017 onwards, from time to time, the complainant raised invoices of the job works, and also raised the invoices of the job work carried out for the firms of the complainant and, accordingly, payment was made for the job works as per the invoices of the firms of the complainant. He also paid the Goods and Service tax as per the invoices generated by their firms after the payment was made by the complainant's firms. However, the complainant again claimed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation and creating hurdles in the matter. It is also their argument that since the applicants were attending the Court from May 2024, the evidence against the applicants has been collected. They cannot be forced to produce a document which is not in existence. It is a matter of account, which was maintained by his employees and shown to be correct. There is no prima facie evidence to show that the applicants have received benefits due to the alleged fraud played by the employees of the complainant. They are reputed businessmen having no antecedents to their discredit. The complainant wanted to grab GST and avoid the income tax. Therefore, he created the scene that the applicant and his employees in conspiracy with them misappropriated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned A.P.P. has opposed the applications. He argued that the applicants did not cooperate with the Investigating Officer about the entries in the ledger book. The accused did not ssupply account information which was sought. There must be an assessment order of the GST. However, it is also not produced. They are not obeying the instructions and supplying the documents to the Investigating Officer. They never purchased the raw materials. They are not entitled to bail. 9. Per contra, the learned counsel for the first informant has vehemently argued that though interim protection was granted to the applicants, they did not support the prosecution. Therefore, to unearth the truth and find out the involvement of the applicants in the crime, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from Sadashiv Industries to Shubham Industries of the applicant for January to March 1990, but the GST registration was cancelled with effect from 2017-2018. 11. On this report, the learned A.P.P. has further argued that the applicants have siphoned the money of the complainant. However, the question is, whether the applicants could be forced to supply the documents which are not in existence. If it is not, they would not be forced to supply the same. The overall facts of the case reveal that it is purely an accounting matter. A detailed investigation has been done. Necessary ledgers of the applicants as well as the complainant have been recovered and assistance of the Chartered Accountant has also been taken. It may be an attempt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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