2024 (12) TMI 1437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate. For Non-Applicant/UOI: Mr. A.S. Kuchwaha, Senior Advocate. ORDER 1. The applicant has preferred this First Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. DGGI 14/2023-24, registered at Police Station - Directorate General of Intelligence G.S.T., Raipur (C.G.) for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of these fake firms. No concrete investigation has been carried out against third-party entities alleged to have been involved, raising doubts about the thoroughness of the case. Furthermore, the charge-sheet appears incomplete and prematurely filed, without identifying the actual beneficiaries of the alleged fraudulent transactions. The prosecution has failed to demonstrate any recovery effor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bank accounts were seized even before any summons were issued, additionally, the same tax liabilities are being sought from both the applicants and other entities, which is legally untenable under the CGGST Act, Section 132(c), as no end users or beneficiaries have been implicated, showing a clear failure of the investigative process. The applicant is in jail since 22.06.2024. Hence, he prays for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case diary. 6. Considering the facts and circumstances of the case, the nature of the allegation levelled against the applicant, the fact that the GST Department has failed to investigate or seize the accounts of the actual beneficiaries in the down-chain, while the applicant's bank accounts were seized even before any summons were issued, additionally, the same tax liabilities are being s....