TaxTMI 
TaxTMI 
2022 (10) TMI 772
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....eturns and discharging liability of GST. While stating that companies have paid huge amount of GST for sum of Rs.880 crores from year 2020 to September 2022. It is further mentioned in the application that applicant is into business through above mentioned companies since 1992, engaged in manufacturing of pesticides of various grades in agro chemical industry of India as well as international market. It is mentioned that on 05.05.2022 officers of nonapplicant Anti Evasion CGST Commissionerate, Meerut, visited the premises of Best Crop Science Pvt. Ltd and certain documents were called upon. In this regard summons were issued u/s 70 of CGST Act in the name of the applicant for appearance on 11.05.2022. It is stated that thereafter simultane....
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....availment of ITC without receipt of goods in contravention to the provision of section 16 of CGST Act. It is stated that both the above mentioned companies are registered under GST jurisdiction of CGST Meerut Commissionerate, 12 suppliers of the above said companies were found to be non-existent regarding which ITC involved is around Rs.35 crores. Among those non-existing entities some of the entities by name M/s M.K. Chemicals, M/s Gurukripa Impex, M/s Sidhivinayak Chemtech. Pvt. Ltd, M/s Tarun Chemicals are being controlled and managed through employees of M/s Best Crop Science Pvt. Ltd. It is stated that even as per e-way bill data analysis it was found that there was circular transactions among M/s Sidhivinayak Chemtech Pvt. Ltd., M/s ....
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....lear indication of their involvement in decision making process leading to loss to state exchequer. Ld. Sr. Counsel for applicant submits that in the present case no such situation accrued till date and therefore applicant has reasonable apprehension of being deprived of his personal liberty. Ld. Sr. Counsel has placed reliance of judgment of Apex Court in Gurbaksh Singh Sibbia vs. State of Punjab (1980) 2 SCC 565, Make My Trip vs. Union of India 2016 (44) STR 481 (Del.) and Akhil Krishan Maggu vs. Dy. Dir. of DG of GST Intelligence 2020 (32) GSTL 516 (P&H). Ld. SPP Sh.Harpreet Singh for Department on the other hand submits that on seven occasions applicant was called upon to furnish the necessary details/information which he avoided to r....
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....om the applicant. It has come on the record that prior to issuance of summons to the applicant CFO and Chief of Account Department of companies involved have joined the investigation with the Department and required documents, informations have already been provided. Now in view of the plea of Department that certain information is exclusively available with the applicant and therefore he is required to join the investigation, in such situation it is to be examined whether applicant is entitled for relief of anticipatory bail or not. In this regard ld. Senior counsel for the applicant has relied upon judgment of Gurbaksh Singh Sibbia vs. State of Punjab (1980) 2 SCC 565, Make My Trip vs. Union of India 2016 (44) STR 481 (Del.) and Akhil Kr....
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....e yet the punishment prescribed cannot be ignored to determine the heinousness of the offence. To conclude, in my view the offences under the Act are not grave to an extent where the custody of the accused can be held to be sine que non." Similarly reference can also be given of observation made by Hon'ble High Court in Tarun Jain's case (supra) as : "55. Custodial interrogation in the instant matter is Supreme Court in numerous decisions. 59. In view of these facts and circumstances and in light of the provisions of law, this Court is inclined to allow the anticipatory bail application with some stringent conditions in view of the prior conduct of the Petitioner." Perusal of the above said judgment of Hon'ble High Court would show th....
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.... investigation or for the purpose of trial. Under such circumstances, I feel that by imposing stringent conditions if the petitioners are ordered to be released on anticipatory bail, it would meet the ends of justice." Keeping in view the ratio laid down in above referred judgments, it must be noted that court has to strike a balance to ensure that no unwarranted abuse of process is allowed to impinge upon life and liberty of applicant and at the same time also to ensure that investigation is not hampered, procedure of administration of justice is not adversely impacted. In the present case also taking into consideration overall facts and circumstances and the gravity of the offence under CGST Act, I find that once the necessary documents,....