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of <h1>Petitioner granted anticipatory bail in tax evasion case involving bogus invoices.</h1> <h3>Abhishek Modgil Versus State of U.T. Chandigarh</h3> Abhishek Modgil Versus State of U.T. Chandigarh - 2020 (38) G.S.T.L. 437 (P & H) Issues Involved:Seeking anticipatory bail in a case involving tax evasion through generating bogus invoices.Analysis:The petitioner, a young boy of 24 years, is seeking anticipatory bail in a case involving allegations of tax evasion amounting to Rs. 4,02,00,136. The petitioner, a matriculate and proprietor of a firm, is accused of generating bogus invoices to evade taxes. His counsel argues that he was a mere scapegoat and had no knowledge or involvement in the transactions. The petitioner is willing to cooperate with the investigation, claiming that custodial interrogation is unnecessary as all relevant documents are already in police possession.The State/UT counsel opposes the bail, alleging that the petitioner not only evaded taxes but also committed criminal offenses by forging documents. The State argues that custodial interrogation is essential to uncover the truth behind the alleged offenses. However, after hearing both parties, the judge concludes that the petitioner is eligible for anticipatory bail. The judge notes that the documents related to the case are already with the police, and the petitioner's involvement can be determined through investigation once he cooperates.The judge grants anticipatory bail to the petitioner on the condition that he furnishes bail and surety bonds to the satisfaction of the Chief Judicial Magistrate/Duty Magistrate, Chandigarh. The petitioner is required to comply with the provisions of Section 438(2) Cr.P.C., join the investigation, appear before the Investigating Officer when summoned, and cooperate with the investigation. Failure to adhere to these conditions may lead to the State/UT seeking cancellation of the granted protection through approaching the Court.
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