TaxTMI 
TaxTMI 
2022 (12) TMI 764
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.... By the Court : Instant application has been preferred under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail to the petitioner, namely Ratnambar Kaushik in a case arising out of Complaint Case No.DGGI/INT/COMP/GEN/62/2022-Gr-J O/0 DD-DGGI-RU-Udaipur registered at DGGI, Jaipur Zonal Unit, Jaipur for offences punishable under Sections 132 (1) (a), (h), (k) and (l) of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act of 2017') readwith Section 132 (5) of the Act of 2017. It is submitted by learned counsel appearing for the accused-petitioner that the trading of raw tobacco is being done under the aegis of non-existent firms and shipped from the State of Gujarat to Delhi and Noida b....
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....d A.C.M.M. (Economic Offence) Court, vide its order dated 04.08.2022 has granted permission to the Department to record the statement of the petitioner in jail. It is submitted by learned counsel appearing for accusedpetitioner that as per Panchnama dt.19.07.2022 no documents/ records or device have been seized from the premises. It is further submitted that the petitioner is behind the bars since 21.07.2022, after investigation, the complaint has already been filed and the trial of the case will take a long time. Hence, it is prayed that the petitioner may be enlarged on bail. During the course of arguments, learned counsel appearing for the accused-petitioner, has placed reliance upon the following judgments :- (i) Satender Kumar An....
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....ks although were cleared in the name of M/s Maa Ambey Enterprises, Bakoli but actually went to M/s Galaxy Tobacco, 500 FIA, Patparganj, Delhi. This clearly indicates that Shri Ratnamber Kaushik was actively indulged in clandestine procurement as well as supply of raw tobacco with an intent to facilitate the actual manufacturer for unaccounted manufacture and supply of Jarda in contravention of the applicable GST/CE law with mala-fide intent to evade the duty levied by the Government. The details of said seven vehicles were sent to Shri Kaushik's premises have been mentioned in Para-vii of reply. The said quantity of 90,520 kgs. of unmanufactured tobacco apparently has been used in clandestine manufacturing and supplying of Jarda by Tobacco ....
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....s punishable with imprisonment for a term, which may extend to five years and with fine. As per Para No.8.4 of Complaint and Para No.vii of reply, alleged total tax/duty evaded against the petitioner is Rs.15,57,28,345/-. Hon'ble Apex Court in the case of Lalit Goyal (supra) did not interfere with the impugned order dt.07.09.2021 passed by Coordinate Bench of this Court in S.B. CRLMB No.13042/2021, whereby the bail application of petitioner therein was dismissed in which he was arrested 22.02.2021. Submission made by learned counsel for the respondent was that the petitioner and other persons had taken part in various firms and also claimed Input Tax Credit of Rs.18.91 Crores without any transportation of goods. However, Hon'ble Apex ....
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....o-accused Hemant Tyagi was granted bail by Hon'ble Apex Court on 18.05.2022. In another judgment i.e. Satender Kumar Antil (supra), relied upon by learned counsel appearing for accused-petitioner, Hon'ble Apex Court, in Para No.66, had held as under :- "66. What is left for us now to discuss are the economic offences. The question for consideration is whether it should be treated as a class of its own or otherwise. This issue has already been dealt with by this Court in the case of P. Chidambaram v. Directorate of Enforcement, (2020) 13 SCC 791, after taking note of the earlier decisions governing the field. The gravity of the offence, the object of the Special Act, and the attending circumstances are a few of the factors to be ....