2022 (12) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned counsel for the informant, learned A.G.A. for the State and perused the record. The instant bail application has been filed on behalf of the applicant Jagvinder Singh with a prayer to release him on bail in Case No.DGCI/GRU/INV/4582/2021, under Sections 132(1)(b) punishable 132(1)(i) of Central Goods and Servicew Tax Act, 2017, Directorate General, DGGI, GST, Ghaziabad Regional Unit, Meerut Zonal Unit, Meerut during pendency of the trial. Allegations in the complaint filed by Directorate General of G.S.T. Intelligence, Zonal Unit, Meerut regarding offences committed under section 132(1)(b) of the Central Goods and Services Tax Act, 2017 against the applicant and another co-accused, Paras Jain @ Rohan Jain are that M/s ARJ Exim ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he commission, they get through the sale of fake invoices. The amount of fraudulent I.T.C. passed on by the two non-existent firms to M/s Balaji Enterprises is Rs.57.96 lacs. In the search conducted in the registered office of M/s Balaji Enterprises, Sandeep Singhal, Proprietor of the firm stated that he has received some invoices for metal scrap from the applicant without receiving any goods. He admitted that bills from M/s Robin Traders, M/s Baslaji Enterprises and other firms were sent by the applicant through whatsapp without supply of any goods and admitted his tax liability on account of availing fake I.T.C. He voluntarily deposited Rs.3.14 crores on 17.02.2022. During further investigation, the applicant and co-accused, Jagvinder ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....utilized or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine; Section 132(2) provides that, where any person convicted of an offence under this section is again convictged 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. Applicant has no criminal history. There is no prospect of trial of the present case being concluded in near future due to heavy dockets. The applicant is not a previous convict. The applicant is languishing in jail since 18.02.2022 and in case he is enlarged on bail he will not misuse the liberty....