2022 (9) TMI 990

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (1)(I)(i) of Central Goods and Service Tax Act, 2017 and Section 20 of Integrated Goods and Service Tax Act. Learned counsel for the petitioner submits that the present petitioner is being sought to be implicated in a false case only because he is son of the co-accused Anil Kumar and there is no other evidence against the petitioner to connect him with the alleged crime. Learned counsel further argued that petitioner is a young boy who is pursuing his studies and no prima facie case whatsoever is made out against him. It is submitted that neither any assessment order has been passed nor any demand has been raised against the petitioner. Learned counsel referred to Section 122 of the Central Goods and Service Tax Act and submits that even ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts. The drivers produced the invoices but did not produce any e-way bill for movement of goods. The goods were dispatched on the order of co-accused Anil Kumar Arora and petitioner Ritik Arora. Upon search of the premises, the bill uploaded during registration on GST portal was found to be fake. It is submitted that during course of investigation, it has been revealed that petitioner is active accomplice to his father and both evaded tax to the tune of Rs. 7.97 crores. It is further argued that the petitioner was called by the Superintendent, CGST Commissionerate, Udaipur by series of summons dated 26.07.21, 10.08.21, 22.11.21, 13.12.21, 03.01.22 and 25.03.22 but failed to turn up and thus not co-operating with the investigation. It is furt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e respondent are concerned, the accused were directly involved in tax evasion. It is well settled that the power exercisable under Section 438 Cr.P.C. is somewhat extraordinary in character and it can be invoked in cases where there are reasonable grounds for holding that a person accused of an offence is not likely to abscond, or otherwise misuse his liberty while on bail. Having regard to the facts and circumstances of the case and upon a consideration of the arguments advanced at the bar so also considering the fact the petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case for grant of anticipatory bail to the petitioner under Section 438 Cr.P.C. However, it is expected from him to observe a....