2024 (2) TMI 1071

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....l, Mr. Vijay Gupta For the Respondent(s) : Mr. Kinshuk Jain, Sr. Standing Counsel for DGGI JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 201....

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....that accused-petitioner Anil Kumar issued fake bills from seven firms managed by him and taking ITC through fake bills issued by fake firms created by Shri Ashutosh Garg. It is also alleged against the accused-petitioner that he opened four more firms and issued fake bills without supplying of goods/services. He also submitted that present petitioner is also involved for selling invoices issued fr....

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....0,520 Kgs. and the raw un-manufactured tobacco was cleared in the name of M/s. Maa Ambe Enterprises. It was also alleged that supply of chewing tobacco was made without paying leviable duties amounting to Rs. 15,57,28,345/-. In the present case, the accused-petitioner has initiated the fake ITCs without supplying goods and caused loss of Rs. 20,28,40,841/- to the Government. Learned Senior Coun....

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....rused the charge sheet, so also, the law referred by both the parties. The allegation in the charge sheet itself speaks and states that accused-petitioner has generated the fake ITCs of Rs. 20,28,40,841/-. It is settled law that economic offences constitute a class apart and required to be scanned with a different approach in the matter of bail. In the matter of Ratnambar Kaushik (supra), the f....