2021 (2) TMI 874

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....ersonal security services and solutions to its clients. On 22.01.2021, applicant was called to the office of said company where its Directors asked applicant to pay Rs. 12.67 crores being the GST demand raised on the company by the department. The wife of the applicant arranged Rs. 20 lacs in cash alongwith additional Rs. 3 lacs which was paid to the Directors of the said company. Applicant alleged that he and his wife was detained by Directors of the company for demanding consideration from his family members in lieu of their release and subsequently applicant was made to sign a sale letter of one of his car make Toyota fortuner and another Toyota fortuner belonging to his wife was also possessed by Directors of the said company. Also, app....

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.... Voluntary deposited Rs. 1,33,22,042/- with GSTIN portal only for which they submitted DRC03 to the applicant. It is submitted that the statement of applicant were voluntary and they have not been retracted. It is submitted that applicant did not appear before the department on 25.01.2021 and after his arrest he has not deposited any amount with the department. It is submitted that applicant intentionally got admitted in the hospital just to avoid appearing before the department. It is submitted that during July, 2017 to November, 2020 the Company deposited Rs. 17.44 crore to the bank account of applicant's firm and out of which only Rs. 4,62,76,328/- were deposited with the government ex-chequer. It is submitted that applicant was involved....

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....threat to the complainant. c) Prima facie satisfaction of the court in support with the charge. In addition to the same the court while considering a petition for grant of bail in a non bailable offence apart from the seriousness of the offence, likelihood of the accused fleeing from the justice and tempering with the prosecution witness, have to be noted. In Anil Mahajan Vs. Commissioner of Customs : (2000) 84 DLT 854 it was held that "there is no hard and fast rule and no inflexible principle governing the exercise of such discretion by the Courts. There cannot be an inexorable formula in the matter of granting bail. The facts and circumstances of each case will govern the exercise of judicial discretion in granting or refusing b....