TaxTMI 
TaxTMI 
2022 (8) TMI 51
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....ehalf of the applicant, Shri Roopak Vashishth, with a prayer to release him on bail in Case Crime No. 325 of 2020, under Sections- 132(1), (b), (c), (f), (l) and (i) of C.G.S.T. Act, 2017, Police Station- D.G.G.I, District- Meerut, pendency of trial. 3. There is allegation against the applicant that he is involved in GST registration of fake firms by using pan card, adhaar card and other information of other persons procured fraudulently and by showing fraudulent transaction of such firms for availing fake / bogus Input Tax Credit (ITC). The opposite party conducted search at the registered places of business to verify the existence of such firms but they were not found. Ten firms have collectively availed ITC of Rs. 7,46,88,414/- and fa....
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....d. The Commissioner has rightly found reasons to believe that the applicant was required to be arrested. The Apex Court in the case of State of Bihar vs. Anil Kumar, 2017 (13) SCC 751, has held that socio-economic offence constitute a class apart. In the case of Govind Enterprises vs. State of U.P., 2019 (27) GSTL 161 (All), this court has found that mesne-rea regarding offences punishable under Section the CGST Act and IPC are different. The economic offences related to tax evasion of more than 5 crore are cognizable and non-bailable as per Section 132(5) of CGST Act, 2017. 7. This court finds that there is no firm registered in the name of the applicant and he claims that he has no concern with 11 firms registered on pan number of the ....
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....son convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. 10. Section 138 of the Act makes provision for compounding of offences under the Act, even after the institution of prosecution, on payment by the person accused of the offence, such compounding amount in such manner as may be prescribed. The compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences, on payment of compounding amount as may be determined by the commissioner, the criminal proceeding already initiated in respect of the said o....
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....harge is, no doubt, one of the Bail Appln. 21/2022 Page 6 of 7 relevant considerations while considering bail applications but that is not the only test or the factor; the other factor that also requires to be taken note of is the punishment that could be imposed after trial and conviction both under the Penal Code and the Prevention of Corruption Act. Otherwise, if the former is the only test, we would not be balancing the constitutional rights but rather "recalibrating the scales of justice". 25. The provision of Cr.P.C. confer discretionary jurisdiction on criminal courts to grant bail to the accused pending trial or in appeal against convictions; since the jurisdiction is discretionary, it has to be exercised with great care an....
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..... 1. The applicant will surrender his passport, if any, and not to leave the country without permission of the trial court concerned. In case, he has no passport he will file affidavit to this effect before this court. 2. The applicant will furnish bank guarantee of Rs. 10 lacs in favour of the opposite party which shall be forfeited in favour of opposite party in case of violation of any of conditions imposed in this order. 3. The applicant shall not tamper with the prosecution evidence by intimidating/ pressurizing the witnesses, during the investigation or trial. 4. The applicant shall not indulge in any criminal activity or commission of any crime after being released on bail. 5. That the applicant shall not, directly or ....