TaxTMI 
TaxTMI 
2023 (9) TMI 559
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act, 2017 2. Learned counsel for the petitioner claims parity with coaccused Lalit Dogra who was granted regular bail by this court on 21.3.2023 in CRM-M-5633-2023. 3. On 21.3.2023, the following order was passed :- "Prayer in this petition under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case No.COMA/86/16.07.2022, under Sections 132(1)(i) read with Section 132(1)(c)(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram. Reply on behalf of Central Goods and Services Tax (CGST) Commissionerate, Gurugram, through Rajesh Shrivastava, Superintendent, Anti Evasion, CGST, Gurugram, has been filed, which is ordered to be taken on record. A report of officers of Anti Evas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or he had ever received any amount of refund of CGST in his bank account. It has further been contended that no recovery of any amount of CGST was made from the petitioner. The name of the petitioner is neither shown in any of the documents planted by the prosecution, nor any forged or fabricated document was prepared by the petitioner in his name. Two main accused CA Sunil Mahlawat and CA Gaurav Dhir have already been granted bail on 10.10.2022 by a Co-ordinate Bench of this Court in CRM-M-28562-2022 and CRM-M-29703-2022. In support of his contentions, learned counsel for the petitioner has placed reliance on Sanjay Chandra versus CBI reported as 2011(4) RCR(Criminal) 898, State of Bihar Vs. Amit Kumar @ Bacha Rai reported as 2017....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. An account was opened in which fraudulent ITC and refunds to the tune of Rs. 94,52,138/- were received and the bogus firm also availed ITC, to the tune of Rs. 8.68 crores. Other firms also fraudulently availed ITC of huge amounts. Co-accused Sanjeev Sharma also endorsed the same. It is further submitted that the investigation from Tempo driver/owner, shown to be used in input raw material and output final goods movement, further revealed that shown E-way bills were bogus and created by someone using their vehicle number. It was further revealed that the petitioner was a habitual offender. In other case, on completion of investigation by DRI, the petitioner was served with a Show Cause Notice dated 29.06.2022 by Air Carg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccused as it all depends upon the facts and circumstances of each case. The grant of bail was set aside to the kingpin of crime, publicly known as "Bihar Topper Scam", by observing that Investigating Officer was going to file additional charge-sheet. In Sanjay Chandra (supra), it is held that when charge-sheet is already filed before the Court, the presence of accused in custody may not be necessary for further investigation. It is held therein that the appellants were entitled to grant of bail pending trial on stringent conditions in order to ally the apprehension expressed by CBI. In the case of Satender Kumar Antil (supra), Hon'ble Supreme Court issued guidelines for investigating agencies and the Courts. Insofar as the judgment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll not leave the country without the prior permission of the Trial Court 2. The petitioner shall give his mobile number to the Trial Court and get the same registered, on which SMS shall be received from the CIS and shall not change his mobile number during pendency of the case. 3. The petitioner shall not change his residence without prior intimation to the complainant Department and the trial Court. 4. The petitioner shall appear before the Trial Court on each and every date of hearing. The Trial Court is at liberty to impose any other condition that it may deem appropriate. It is further clarified that in case of default of any of the conditions, then the concerned Court is competent to cancel the bail....