TaxTMI 
TaxTMI 
2024 (1) TMI 374
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.... section, as per arrest memo. 2. Perused the record. Perused the application, perused say filed by the learned Special APP Mrs. Mane, along with investigation officer A.H. Raja, Superintendent office of Principal Commissioner / Commissioner CGST. Heard Ld. Adv. Sujay Kantawala along with Adv. Jadhav for the accused. Whereas heard Special APP Mrs. Mane for the prosecution at length. Perused the citations submitted by both of the parties. 3. It is argued by the learned advocate for accused that, the offence under which the accused is arrested, is not as per the due procedure of law. It is contended that, since the present accused has not committed any of alleged offence. He is neither beneficiary of the company nor direc....
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....k accounts shown for income tax returns, conciliation receipts and turnover statement of taxable amount alongwith investments, loans, bank charges, staff loan repayment, insurance claims etc., under seal of company. Moreover, one of the director of company had given statement to complainant on 06/10/2023 and agreed to pay, if any liability comes out on the part of company. Further, accused contended that he is permanent resident of Maharashtra. He is ready to co-operate with investigation agency for the further inquiry and investigation. He further submitted that, the matter is totally of civil nature. Therefore, it is humbly prayed that, court may consider the genuineness of accused and show humanitarian view and be released him on bail. I....
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....y be released on bail. 6. Per contra, Learned advocate for prosecution Mrs. Mane has strongly opposed application. The Special APP Mrs. Mane and I.O. Mr. Raja has objected the bail application on the ground that the applicant was arrested on 12.12.2023 for an offence committed u/S. 69 alongwith S.132 of the CGST Act, 2017. The Special APP Mrs. Mane has nicely unfolded prosecution case and submitted that, accused is remanded to Judicial Custody in Taloja Jail till date. In the said investigation, it is revealed that the accused is employee of M/s. Foodlink F&B Holding India Pvt. Ltd. He is an account Executive and working as Finance Controller. The accused is directly involved in the offence and he had substantial role in compa....
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....e company engaged in business of supplying taxable services in respect of banquet and outdoor - indoor catering / restaurant since June 2020. During investigation, the prosecution had found companies 37 undeclared bank accounts. Similarly the complainant had called one of the director of company before him and recorded his statement on 06/10/2023, wherein he had given statement to complainant on 06/10/2023 itself and agreed to pay, if any liability comes out on the part of company. Moreover, for further investigation the prosecution had issued summons to the present accused to which accused repeated before the complainant on 08/08/2023. The accused had given his statement and handed over his official laptop and bank data and phone to the I.....
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....s necessary to communicate and disclose the actual charges levelled against the accused in the light of directions given in Arnesh Kumar (supra) case. 9. On meticulous perusal of record and considering the facts available on record, it reveals that the present accused is behind the bars since his arrest from 12/12/2023. It is also seen that, accused had given his official laptop, bank data and phone to the I.O. which is seized and panchanama is made by investigation officer for further investigation. The investigation officer was permitted to record the statement of the accused into the Judicial custody and accordingly I.O. had recorded detailed statement of accused. Moreover, it is seen that accused has co-operated to the investiga....
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....t is also observed that, investigation officer has seized official laptop, bank data and phone by panchanama. Hence, there are no chances of tampering the evidence. Therefore, in view of constitutional rights and directions given in Arnesh Kumar's (supra), the personal liberty of accused cannot be curtailed for recovery of tax or for securing presence of accused. Hence, no prejudice will be caused to the complainant, if the accused is released on imposing certain conditions. Moreover, if the accused has not obey his undertakings, then in that case the complainant has right to move an application for cancellation of bail for disobeying the undertaking as well as conditions. Hence, no prejudice will be caused to the complainant, if the accuse....