TaxTMI 
TaxTMI 
2024 (4) TMI 1193
X X X X Extracts X X X X
X X X X Extracts X X X X
....ating with the Government by making evasion of tax amount had created a forged and fabricated bills of purchase of betel nuts and used them as if they are true and genuine for creating forged documentary evidence and thereby committed the aforesaid offence for which the FIR came to be filed against the accused persons as narrated in the FIR in detail. 4. It is sought to be submitted by learned Senior Counsel Mr. Jal Unwala that petitioner is a lady accused living at Delhi and she is not active partner in Forfox Company Pvt Ltd. (for short 'the Company') He would further submit that allegations are made in the FIR to the extent that by forging documents and placing them as genuine one, the said company made evasion of GST running in lacks of rupees. He would submit that though principal allegations is of evasion of duty, GST Department has not issued any notice to the company. He would further submit that though it is alleged that under the pretext of importing salt, betel nuts are imported as to avoid the GST upon betel nuts which is higher than the GST on salt, the concerned GST Department has not registered any case and commenced any proceedings, even did not issue single notice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gular bail prior to filing of the charge-sheet. The co-ordinate Bench has dealt with the said submission and denied to believe that since there is evasion of tax offence under the GST Act can only be made out. He would further submit that it is the prerogative of the Investigating Agency to launch the prosecution under the IPC as the forged and false documents were presented before the authority as genuine to wrongly avail benefits of tax. He would submit that GST Department has its own idea but since false and fabricated documents are presented before the authority for wrongly availing tax input, prima facie, offence under the IPC is made out. He would further submit that in view of statement of one Mr. Ashishkumar Chabhaiya, present petitioner is the main accused and she is one of the main partner in the company and time and again she comes to the office of the company and she knew about the administration of the company and therefore it is incorrect to say that petitioner is sleeping partner. He would further submit that petitioner is absconding since long as in press note dated 29/10/2023 the Gandhidham Police has clearly demonstrated that petitioner is absconding. Not only tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er found her name as absconding in the charge-sheet, she approached this Court seeking for anticipatory bail. 8. Petitioner is concealing from investigation. She is treated as absconding. In column no.2 of the charge-sheet, she is named which prima facie establish that petitioner is running from the investigation, she could not given relief of anticipatory bail being extraordinary in nature. Useful reference can be taken from the judgment Prem Shanker Prasad vs. State of Bihar 2022 14) SCC 516 and Lavesh Versus State (Govt Of Nct Of Delhi) [2012 (8) SCC 730]. In Lavesh (supra), the Hon'ble Apex court has observed in paragraph 10 as under: "10. From these materials and information, it is clear that the present appellant was not available for interrogation and investigation and declared as "absconder". Normally, when the accused is "absconding" and declared as a "proclaimed offender", there is no question of granting anticipatory bail. We reiterate that when a person against whom a warrant had been issued and is absconding or concealing himself in order to avoid execution of warrant and declared as a proclaimed offender in terms of Section 82 of the Code is not entitled the relief....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a balance has to be struck between two factors, namely, no prejudice should be caused to free, fair and full investigation, and there should be prevention of harassment, humiliation and unjustified detention of the accused; (i) The Court should consider reasonable apprehension of tampering of the witness or apprehension of threat to the complainant; (j) Frivolity in prosecution should always be considered and it is only the element of genuineness that shall have to be considered in the matter of grant of bail and in the event of there being some doubt as to the genuineness of the prosecution, in the normal course of events, the accused in entitled to an order of bail." 11. In case of Pratibha Manchanda and another Vs. State of Haryana and another reported in (2023) 8 SCC 181, the Hon'ble Apex Court in para 21, observed as under:- "21. The relief of anticipatory bail is aimed at safeguarding individual rights. While it serves as a crucial tool to prevent the misuse of the power of arrest and protects innocent individuals from harassment, it also presents challenges in maintaining a delicate balance between individual rights and the interests of justice. The tight rope we ....