2023 (5) TMI 590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate and Mr. Nikhil Goyal, Advocate for the petitioner Mr. Saurabh Goel, Advocate for the complainant ORDER Manjari Nehru Kaul, J.(Oral) CRM-18266-2023 Application is allowed as prayed for and statement of complainant as PW-1 is taken on record subject to all just exceptions. Main case 1. The petitioner is seeking concession of regular bail in Complaint No.210 of 2021 dated 27.06.2022 u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....j Kumar , who allegedly disclosed that he had supplied Agriculture Grade Urea to M/s Saba Chemicals Wood Products situated at Yamuna Nagar, however, said Manoj Kumar had not even been cited as a witness by the respondent-Department. Hence, the alleged statement made by Manoj Kumar on the basis of which the petitioner had been arrayed as an accused, would not carry much evidentiary value. It has fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent on the quantum of evasion of taxes. Learned Senior counsel has submitted that Manoj Kumar has already been extended the concession of bail by this Court vide order dated 22.06.2022. 4. Per contra, learned counsel for the respondent while opposing the prayer and submissions made by learned Senior counsel has contended that the Agricultural Grade Urea was used by the petitioner for producing R....