2022 (12) TMI 1364

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.... applications under Section 439 of Cr.P.C., seeking regular bail in connection with the offences registered under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017 (hereinafter referred to as 'CGST Act' for short, in File No. : DGGI/INV/GST/ 1093/2022. 3. Heard learned Senior Counsel Mr. Manish Bhatt, assisted by Mr. A.N. Mehta, learned advocate for and on behalf of the applicants, Mr. Utkarsh Sharma, learned Standing Counsel appearing for the respondent no. 2 and Mr. Manan Mehta, learned APP for the respondent State. 4. Mr. Manish Bhatt, learned Senior Counsel for the applicants urged the following contentions : (i) It was submitted that pursuant to the summons issued under Section 70 of the Act, st....

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....that complaint before the Court has already been filed during the proceedings. The investigation has been exhaustively undertaken by the authority and during the search and seizure, necessary documents as well as electronic evidence including laptops, mobile, pen drive, have been seized and same is with the department; (v) The maximum punishment is upto 5 years. The applicants are in custody since 28.04.2022 and they having deep roots in the society and they are not habitual offenders.; (vi) Considering the pendency of the cases, there is no chances to conclude the trial in reasonable time and therefore, keeping behind the bar applicants, for indefinite period would certainly violate the fundamental right of freedom as gua....

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.... input that many firms engaged in trading of Technical Grade Urea are involved in dubious transactions and after analysis of GSTR-2A, 3B, it was reveal that the firms were involved in bogus invoice transactions to claim ineligible input tax credit. On 26/27.04.2022, search was carried out at the premises of M/s. Nirmala Corporation, which is Proprietorship concern of applicant Raj Suchak. The firm is engaged into the trading of technical grade urea and acetic acid. During the search proceedings, the officers have recovered cash amount of Rs.2,38,00,000/- and out of the amount, the unaccounted cash found to the extent of Rs.2,19,95,000/- and same was seized. That it was further found during the investigation that the applicant Raj Suchak, su....

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....contentions raised by the respondent authority that investigation is underway is not tenable. Admittedly, complaint is filed before the competent court. In such circumstances, when trial would take considerable time and the respondent authority failed to make out a case that further custody of the applicant is necessary, the detention for further period is unwarranted; (ii) The authority has already seized more than 10% amount and on instructions, learned senior counsel stated that the seized amount be treated as deposit, without prejudice to the rights and contentions of the applicants; (iii) The applicant VG Pragada is not the Proprietor of any firm, related to the applicant Raj Suchak, as being a tax consultant, on comm....