TaxTMI 
TaxTMI 
2022 (2) TMI 991
X X X X Extracts X X X X
X X X X Extracts X X X X
....he statements were recorded under such conditions, where the application/accused had no option but to sign the statements or to face immediate arrest. He has further relied upon the decision in Tarun Jain Vs. Directorate General of GST Intelligence DGGI, Bail Appln. 3771/2021 & CRL. M.A. 16552/2021 dated on 26.11.2021 to contend that in case where GST evasion is there, anticipatory bail should be liberally granted, inasmuch as, there is no provision for custodial remand for the purposes of investigation in the statute and ultimately, the detention is only in Judicial Custody. Ld. Counsel for the Department, on the other hand, pointed out that initially when the searches and seizures were carried out, only applicant/accused Krishna Kant Pan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....used persons directly. Ld. Counsel has also pointed out that there is a web of small firms, which are also dealing with similar goods and articles and they are all owned by the applicants/accused persons and the whole network is used for clandestine manufacturing and supply of goods without there being any bill or invoice in this regard. Ld. Counsel for Department has also pointed out that from the Mobile of Mukesh Dwivedi, certain photographs of diary pages have been retrieved, which have been deciphered with the help of the statement of Sh. Mukesh Dwivedi, who has admitted that each name corresponds with a Salesman. The next figure is the dealer number and the two figures after that indicates the number of sacks supplied. Each sack conta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....decided on 29.05.2019. In Union of India (supra), it has been observed by the Hon'ble Supreme Court of India: As the accused­Respondents have been granted the privilege of pre­arrest bail by the High Court by the impugned orders, at this stage, we are not inclined to interfere with the same. However, we make it clear that the High Courts while entertaining such request in future, will keep in mind that this Court in P.V. Ramana Reddy v. Union of India by order dated 27.5.2019 passed in [SLP(Crl.) No. 4430/2019] had dismissed the special leave petition filed against the judgment and order of the Telangana High Court in a similar matter, wherein the High Court of Telangana had taken a view contrary to what has been held by the ....