2024 (9) TMI 234

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....lhi (West) v. Adarsh Jain, whereby the respondent was admitted on bail. 2. It is the case of the prosecution that the respondent and the co-accused Rajesh Jindal were involved in generation of fake invoices by dummy entities, which they had floated by luring poor people into becoming proprietors of such bogus firms, and passing on the undue advantage of Input Tax Credit to various companies/ firms without actual supply of goods. It was alleged that the accused persons had faked fictitious sales of more than Rs.200 crores and they had evaded tax of Rs.27,54,45,679/. The respondent was arrested along with co-accused Rajesh Jindal on 31.07.2018. 3. The respondent was granted bail on 20.08.2018, by the learned CMM, on furnishing a persona....

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....iders further detention unnecessary, he may order the accused to be forwarded to a Magistrate having such jurisdiction : Provided that - (a) the Magistrate may authorise the detention of the accused person, otherwise than in the custody of the police, beyond the period of fifteen days, if he is satisfied that adequate grounds exist for doing so, but no Magistrate shall authorise the detention of the accused person in custody under this paragraph for a total period exceeding, (i) ninety days, where the investigation relates to an offence punishable with death, imprisonment for life or imprisonment for a term of not less than ten years; (ii) sixty days, where the investigation relates to any other offence, ....

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....puted that the complaint in the present case was not filed when the application under Section 167 (2) of the CrPC was taken up for hearing and the respondent had already spent sixty days in custody. 10. On being pointedly asked, as to the status of the complaint, the learned Senior Standing Counsel for the petitioner department states that the same has still not been filed. 11. It appears that in the initial stages, serious allegations were made regarding tax evasion of a huge amount of money and the respondent having employed unscrupulous means to pass on the undue advantage of the Input Tax Credit generated by bogus entities on the basis of fictitious invoices and sales to various companies. However, it is peculiar that no complaint....