ITC fraud case pre-arrest bail rejected for non-cooperation with investigation despite multiple summons

Kamlesh Majithia Versus Assistant Commissioner Of Sale Tax And Anr.

Kamlesh Majithia Versus Assistant Commissioner Of Sale Tax And Anr. - 2023 (74) G. S. T. L. 35 (Bom.) Issues involved: Application for pre-arrest bail under Section 132 of the Maharashtra Goods and Services Tax Act, 2017.

Summary:
1. The applicant, a proprietor of 'Riddhi-Siddhi Enterprises', faces arrest for an offence under Section 132 of the MGST Act related to 'Platinum Trading Company' and alleged fraudulent ITC transactions.
2. Allegations involve passing ITC without supplying goods, with statements from involved parties like Prakash Agarwal and Salimullah Khan implicating the applicant indirectly.
3. Previous arrests of individuals connected to the investigation, including Salimullah Khan and Kanak Jain, have taken place.
4. The applicant sought anticipatory bail after summons were issued, but the Sessions Court rejected the application without providing reasons.
5. Arguments presented by both sides focus on the applicant's cooperation with the investigation, evidence like whatsapp messages and invoices, and the necessity of recording the applicant's statement.
6. The Court finds the application premature, emphasizing the need for the applicant to cooperate with the investigation, attend for statement recording, and reserves the right to apply for anticipatory bail at a later stage.
7. The applicant is directed to cooperate with the investigation, attend for statement recording, and is given liberty to apply for anticipatory bail in the future if needed.