TaxTMI 
TaxTMI 
2021 (4) TMI 556
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..... Chhaya Devi, who is involved in Case Crime No. 167 of 2021, under Sections 132(1)(1) and 132(1)(b) r/w 132(1)(i) of CGST Act, P.S.- CGST Noida, District- Meerut. 2. Learned counsel for the applicant in support of his prayer for bail submits that the applicant is innocent and he has been falsely implicated in the present case. It is further submitted that the alleged offence is punishable with imprisonment of five years. The applicant is the proprietor of the firm while business of the firm is being managed by the Manager and is in effective control of the manager. The applicant cannot be made vicariously liable. Only duty which was payable was about Rs. 3.85 crore. If the figure of Rs. 9.39 crore and Rs. 43.10 crore are removed, then, o....
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....se, 2016 (332) ELT 416 (Del) & Daulat Samirmal Mehta Vs. UOI though the Secretary and others, 2021 SCC Online Bom 200. 3. Per contra learned counsel appearing on behalf of Union of India opposed the contentions raised on behalf of learned counsel for the applicant and contended that proper investigation and enquiry was made by the officials of the GST Department and after assessment the complaint was filed before the Court of Special Chief Judicial Magistrate, Meerut. All the relevant provisions jof CGST Act, 2017 were complied with. The alleged offence is economic offence. Keeping in view the gravity of the offence and also the heavy loss to the Government Exchequer prayed to reject the bail of the applicant and in support of his submissi....
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....2017. The offence specified in clause-(a) to (d) of sub-section (1) of Section 132 are cognizable and non-bailable in view of Section 132(5) of CGST Act, 2017. As the evasion of the duty is more than Rs. 5 crores, therefore, the offence alleged against the applicant is cognizable and nonbailable. 5. Since in Section 69(1) of CGST Act, 2017 the specific words used is the reasons to believe in context of reasons to be recorded appears in Section 41(1)(3) of Cr.P.C., therefore, it is sufficient if the reasons are found in the file though not disclosed in the order authorizing arrest. 6. The prosecution can be launched after completion of assessment and also acts contrary to the provisions of sub-section(1) of Section 132 of CGST Act, 2017. ....
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....mpany, even if the business is being managed by the so-called manager. In Sanjay Chandra Vs. CBI (Supra) as relied by the learned counsel for the applicant, the Hon'ble Apex Court laid down guidelines in paras 21, 22, 23 and 24. The relevant considerations in granting bail are gravity of the alleged offence and severity of the punishment prescribed by law. Both parameters are taken to be consideration simultaneously. Constitutionally protected liberty must be respected unless the detention becomes a necessity. Bail is a rule and jail is an exception. It would be unnecessary burden on the State to keep a person in jail, who is yet to be proved guilty. The balance approach is to grant bail subject to certain conditions rather than to ke....
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....r prima-facie concluding why the bail is granted. 14. The offence alleged against the applicant is economic offence in which the evasion of duty amounting Rs. 62,10,28,165/- is made against the applicant. Although the offence is punishable with imprisonment of five years yet the evasion of huge amount of duty is a great loss to the Government Exchequer. As such the alleged offence is economic. 15. The Hon'ble Apex Court in State of Gujrat Vs. Mohanlal Jitamalji porwal and others (1987) 2 SCC 364 in para-5 held : the entire Community is aggrieved if the economic offenders who ruin the economy of the State are not brought to books. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is commit....