2023 (2) TMI 363

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....1, 120-B of the Indian Penal Code, 1860 ('IPC'), Section 132 of the Central Goods and Services Tax Act, 2017 ('CGST Act') and Section 66C and 66D of the Information Technology Act, 2002 ('IT Act'), registered at PS Economic Offences Wing, Mandir Marg. 2. The present FIR was registered on a complaint dated 14.11.2018 filed by Assistant Commissioner, VATO against one Mr. Sanjay Garg, proprietor of M/s Saraswati Enterprises. The allegations in said FIR are related to unauthorized and fraudulent claim of input tax credit in respect of Goods and Services Tax ('GST') by M/s Saraswati Enterprises. 3. After investigation, chargesheet was filed on 08.10.2021, wherein the present applicant and his co-accused Pulkit was sent for trial with the a....

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....ding the government. It is contented that the accused persons have opened banks accounts in fictitious names and provided their telephone numbers and email addresses in this respect. xxx 8. Having heard learned counsel for the parties, I am of the view that the chargesheet and a supplementary chargesheet having been filed, the applicant is entitled to bail in the facts and circumstances of the case. From the Status Report quoted above, it appears that the main link of the present applicant with the transactions in question: is on the basis of the use of the mobile No. 9015824684 and his email address. As far as the mobile number in question is concerned, the chargesheet and the Status Report reveal that it was transferred ....

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....o an unconvicted person for the purpose of giving him a taste of imprisonment as a lesson. 24. In the instant case, we have already noticed that the "pointing finger of accusation" against the appellants is "the seriousness of the charge". The offences alleged are economic offences which have resulted in loss to the State exchequer. Though, they contend that there is a possibility of the appellants tampering with the witnesses, they have not placed any material in support of the allegation. In our view, seriousness of the charge is, no doubt, one of the relevant considerations while considering bail applications but that is not the only test or the factor; the other factor that also requires to be taken note of is the punishment th....

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....t. Learned APP for the State had sought time to clarify the same by way of an additional status report. The additional status report dated 01.02.2023 has been placed on record, wherein it is stated that the email [email protected] was used in the account opening form of M/s Saraswati Enterprise and the said email was found in the name of Pulkit Goyal. 9. Heard learned counsel for the parties. 10. The present applicant has been in judicial custody since 17.07.2021, the chargesheet and the supplementary chargesheet have already been filed. This Court is of the view that the present applicant is similarly placed to the co-accused Pulkit who has already been granted bail by a coordinate bench of this Court vide order dated 12.04.202....