TaxTMI 
TaxTMI 
2021 (6) TMI 232
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....diabetes and high blood pressure. He further submits that and as per test undertaken on 15.06.2020, the applicant's HblAc is 9.3% which is considered as very high, considering that the normal level is 6.6% and all these medical conditions make the applicant more susceptible to Covid-19 virus. Ld counsel submits that wife of accused has been diagnosed with cancer and is under treatment and since both the daughters of the applicant are married he is the only person to lookafter his wife. Ld. counsel for accused further submits that co-accused Vikas Choudhary and Vikas Chandan who were earlier arrested on 07.03.2020 are enlarged on regular bail vide order dated 23.03.2020 passed by the Ld. Predecessor of this court. He further submits that the allegations against the co-accused persons were of alleged evasion of Rs. 61.02 Crore and on the other hand the allegation evasion against the applicant in the present cares are to the tune of Rs. 26 Crores only. He further submits that ingredients of Section 69 (Power of Arrest) of the CGST Act, 2017 have not been met by the department and the applicant is entitled to be forthwith released on bail. It is further submitted that the applicant....
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....ed from the companies owned or controlled by Rakesh Kumar Goyal, which were engaged in circular trading, and which were passed fraudulent ITC to various other companies also including companies owned or controlled by one Vikas Chowdhary also, in which Vikas Chowdhary and one of his accomplice were arrested on 07.03.2020. He further submits that the companies owned and controlled by Rakesh Kumar Goyal, have availed most of the amount of ITC from companies owned or controlled by said Rakesh Kumar Goyal, himself. 4. Ld Sr, SPP further submits that M/s Anmol Tradex Pvt. Ltd. had availed ITC from M/s Compact Logistic Private Limited, Village Jitwal Khurd, Kup Kalan, Tehsil-Malerkotla, Punjab-148019 (a company of Rakesh Kumar Goyal), M/s Compact Logistic Private Limited had taken ITC on the bills of M/s Kwality Overseas Private Limited, 863, Industrial Area-A, Ludhiana, Punjab-141003 (a company of Rakesh Kumar Goyal). This M/s Kwality Overseas Private Limited, 863, Industrial Area-A, Ludhiana, Punjab-141003 had availed ITC on the bills of M/s Cannon Industries Private Limited (a company of Rakesh Kumar Goyal) and ITC on the of bills of M/s Candex Filament Pvt. Ltd., Industrial Area, R....
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....s quantified to the tune of Rs. 26 Crore. No recent medical record has been submitted, which suggest normal health condition of the Applicant. As regards health condition of wife of the Applicant, various test reports have been submitted (Annexure-2 of the bail application), but no certificate of her health condition from the Hospital or Doctor is submitted and thus, the same cannot be relied upon. 7. Heard. Perused. 8. The object of pre trial detention of an accused is threefold. Firstly, accused could be detained in custody if some recovery of weapon/equipments / documents used in the alleged crime are to be recovered and there is apprehension if released on bail, accused may hamper the investigation and recovery thereof. The other consideration is that some co-accused are to be arrested who are absconding and if accused is allowed to be released on bail, he may forewarn them. Another object is that accused has previous criminal antecedents and he/she is a habitual offender which increases chances of committing similar offences which endangers life and property of the public at large. 9. In economic offences the abject of keeping an accused in pre trial detention is to e....
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....ject of Bail is to secure the appearance of the accused person at his trial by reasonable amount of Bail. The object of Bail is neither punitive nor preventive. Deprivation of liberty must be considered a punishment unless it can be required to ensure that an accused person will stand his trial when called upon. The courts owe more than verbal respect to the principle that punishment begins after convictions, and that every man is deemed to be innocent until duly tried and duly found guilty. From the earlier times, it was appreciated that detention in custody pending completion of trial could be a cause of great hardship. From time to necessity demands that accused persons should be held in custody pending trial to secure their attendance at the trial, but in such case 'necessity is the operative test. In this country, it would be quite contrary to the concept of personal liberty enshrined in the constitution that any persons should be punished in respect of any matter, upon which, he has not been convicted or that in any circumstances, he should be deprived of his liberty under Article 21 of the Constitution upon only the belief that he will tamper with the witnesses if left a....
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....ociety, * Likelihood of the offence being repeated, * Reasonable apprehension of the witnesses being tampered with, * Danger, of course, of justice being thwarted by grant of bail, * Balance between the rights of the accused and the larger interest of the Society/State, * Any other factor relevant and peculiar to the accused. 1. While a vague allegation that the accused may tamper with the evidence or witnesses may not be a ground to refuse bail, but if the accused is of such character that his mere presence at large would intimidate the witnesses or if there is material to show that he will use his liberty to subvert justice or tamper with the evidence, then bail will be refused. 2. Furthermore, in the landmark judgment of Gurucharan Singh and others v. State (AIR 1978 SC 179), it was held that there is no hard and fast rule and no inflexible principle governing the exercise of such discretion by the courts. It was further held that there cannot be any inexorable formula in the matter of granting bail. It was further held that facts and circumstances of each case will govern the exercise of judicial discretion in granting or refus....
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....ears. 6. The factum of bail order and consequent challenge of such order of other accused Vikas Chaudhary and Vikas Chandan has not been disputed by either parties. Each application is to be decided on its own merits and bail of co-accused simpliciter doesn't entitle another person to seek bail. However, it is not disputed that till date bail of those two accused is not cancelled by Hon'ble High Court of Delhi. 7. As per record, the accused was arrested on 21.09.2020 when he appeared before the officers of DGGI pursuant to the summons issued. Thereafter, he was examined by the investigation officers in judicial custody after seeking prior permission from this Court. However despite claiming that accused remained non-cooperative during such examination, neither any report has been filed nor the proceedings conducted in jail are produced before this Court. It is also need that invariably it has been stand of the Officers of DGGI that accused remained non-cooperative and gave evasive replies during inquiry/investigation, but no videography of such non-cooperation or evasive replies is done to enable this Court to see merit in such contentions as the stand of the accused ....