2024 (1) TMI 925

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.... dated 21st December, 2022, passed by the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, whereby regular bail was granted to the accused Manish Goyal. 2. CRL. M.C. 6801/2023 has been filed on behalf of the accused Manish Goyal seeking setting aside of the order dated 15th September, 2023, passed by the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, whereby regular bail granted vide order dated 21st December, 2022 was cancelled. 3. Brief facts, as agitated by the DGGI, are as follows: 3.1 The accused Manish Goyal is the proprietor of M/s Radiant Traders situated at B-36-6, Jhilmil Industrial Area, Shahdara, Delhi, which is engaged in manufacture of smoking mixtures. 3.2 M/s Radiant Tr....

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....Judge (ASJ), Patiala House Courts, New Delhi, which was allowed vide order dated 21st December, 2022 and he was released on regular bail. 4. After the grant of bail, Manish Goyal was summoned by the DGGI on four subsequent occasions and Manish Goyal was late by two hours in respect of the first two summons and did not join investigation in respect of the next two summons. 5. Resultantly, the DGGI moved the Sessions Court seeking cancellation of the bail granted to him vide order dated 21st December, 2022, which was allowed by the learned ASJ, Patiala House Court, New Delhi, vide order dated 15th September, 2023. This Court had granted stay on the aforesaid order vide order dated 19th September, 2023. 6. Senior Standing Counsels appearing....

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....e wholesale market in Delhi. VI. Statements given under Section 70 of the CGST Act can be used as evidence and are a valid piece of evidence in view of Section 136 of the CGST Act which pertains to the relevancy and admissibility of statements made and signed under Section 70 of the CGST Act. In this regard reliance has been placed on the case of Tofan Singh v. State of Tamil Nadu (2021) 4 SCC 1. VII. Manish Goyal was granted bail on the condition that he shall join investigation and co-operate in the same. However, Manish Goyal was late on two occasions and did not appear on the next two occasions on being summoned after the grant of bail on 15th September, 2023. 7. Per contra, counsel appearing on behalf of Manish Goyal has made t....

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....ong others, to Chirag Goel, who had set-up M/s Radiant Traders in his name. 11. It also appears from the statement given by Abhay Kumar, the Director of Pinnacle Exports Trade Pvt. Ltd., who was also the driver of Chirag Goel, that Manish Goyal was an employee of Chirag Goel, the main accused. 12. As per the DGGI itself, when the suppliers of cigarettes to M/s Radiant Traders were questioned as to who contacted them on behalf of M/s Radiant Traders, they all named Chirag Goel as the proprietor of M/s Radiant Traders. 13. Therefore, on a prima facie view, it appears that Manish Goyal was acting on the directions of the co-accused Chirag Goel and was not responsible for or aware of the day to day functioning of M/s Radiant Traders. It also....