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of <h1>Director's bail denied in Rs. 869 crore tax evasion case under Section 439 Cr.P.C.</h1> <h3>Sohan Singh Rao Versus Union Of India, Through Special Pp</h3> Sohan Singh Rao Versus Union Of India, Through Special Pp - 2022 (60) G. S. T. L. 424 (Raj.) , [2022] 103 G S.T.R. 373 (Raj) Issues:Bail application under Section 439 Cr.P.C. for offences under Sections 132(1)(A), (F), (H), (I), (L) of Central Goods and Services Tax Act, 2017.Analysis:1. Petitioner's Submission:- The petitioner, a Director in M/s Miraj Products Private Limited, claims false implication.- Initial complaint lacked allegations against the petitioner, with subsequent allegations based on retracted statements.- Cites precedents for bail based on similar cases and compoundable offence.- Argues lack of concrete evidence, compoundable nature of the offence, and delays in trial.2. Precedents Cited:- Numerous judgments cited in support of the petitioner's case, emphasizing bail granted in similar situations.3. Respondent's Argument:- Alleges tax evasion of Rs. 869 Crores by petitioner and another director.- Accuses the company of creating fake firms for tax evasion, highlighting gravity of the offence.- Opposes bail based on seriousness of the offence, non-cooperation in investigations, and precedent of denied bail for co-accused.4. Respondent's Precedents:- Respondent cites various judgments to support the denial of bail, emphasizing the gravity of the offence and non-cooperation in investigations.5. Judicial Analysis:- Court acknowledges the petitioner's role in tax evasion and the seriousness of economic offences.- Draws parallels with a similar case where bail was denied and granted upon a substantial deposit.- Considers the gravity of the offence and the threat posed by economic offenders to the national economy.- Without delving into the case's merits, the court deems it unfit to grant bail under Section 439 Cr.P.C.6. Conclusion:- The bail application is dismissed based on the seriousness of the offence and the petitioner's role in a significant tax evasion scheme.
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