9911796707
TMI Blog2025 (5) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... in custody since his arrest on 12.01.2024. 2. Briefly the facts of the case are that the Director General of Central Goods and Services Taxes Commissionerate, Meerut instituted a complaint dated 07.03.2024 through Dr. Rahul Singh, Superintendent, Meerut against Praveen Kumar wherein it is alleged that an information was received against M/s Raj Enterprises (Proprietor Raj Kumar) having GSTIN09CKPPR3896C2ZF is engaged in passing on fradulent Input Tax Credit (ITC) and during search the said firm was found to be non-existent. Further, it was found that 90 other firms are also registered with mobile No.7669581216, a registered mobile of M/s Raj Enterprises, and out of these one firm namely M/s Pankaj Traders (Prop. Pankaj Ora) was also found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to Praveen Kumar, all these 242 firms were created merely on paper by him and his accomplices for passing on fraudulent ITC and the details of other 141 firms are contained as Table-B in paragraph 1.3.21 of the complaint. Broadly on these allegations, the complainant is prosecuting the accused Praveen Kumar for the alleged offences of above-noticed offences. A copy of the complaint/charge sheet dated 07.03.2024 is appended as Annexure-1 of the bail application. 3. The accused-applicant had applied for grant of regular bail before the Special Chief Judicial Magistrate and District and Sessions Judge, Meerut, but the said concession was declined vide respective orders dated 24.01.2024 and 02.05.2024. Hence, this application. 4. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various incriminating material stands collected, which shows his involvement in the crime, and further, during interrogation, the applicant accepted his involvement in crime through his statement under Section 70 of the Central Goods and Services Tax Act, 2017. Mr. Parv Agarwal has pointed out that a total amount of fraudulent Input Tax Credit comes out to be Rs. 1048 crores, wherein 232 firms were involved and these invoices were further issued in favour of 4088 other firms, and as the activities of these fake firms were handled by the applicant, therefore, he is being prosecuted for these offences. He prays that application be dismissed. 7. After hearing learned counsel for the parties and considering their submissions, this Court finds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able time, and further detention of the applicant behind the bars would not be justified keeping in view the period of more than a year and three months already undergone by him. That apart, the prosecution witnesses are official witnesses and at present there does not seem to be any possibility of their being won over. Thus, this Court deems it appropriate to extend the concession of regular bail to the applicant during the pendency of the trial. 9. Resultantly, without meaning any expression of opinion on the merits of the case, the bail application is allowed and it is ordered that the applicant- Praveen Kumar be released on regular bail in the above case subject to his furnishing the requisite bail bond and surety bond to the satisfact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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