TaxTMI 
TaxTMI 
2025 (4) TMI 1054
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....DGGI Case No.DGGI/INV/GST/3169/2024-GR-H, under Section 132(1)(b) and (c) CGST Act 2017, P.S. DGGI, District Lucknow. 3. As per contents of complaint filed under Sections 210 and 223 (1)(a) of the BNSS 2023 with regard to offence committed under Section 132(1) (b) & (c) Central Goods & Services Act, 2017, the applicant stands accused of being a master-mind for creating a nexus of many fake firms to pass on fake Input Tax Credit (ITC) to various recipients due to which simultaneous search was undertaken unearthing various documents indicating complicity of applicant in creation of fake firms for the said purpose. The complaint as indicates that applicant is the main person responsible for filing returns under the Act. 4. It has been submit....
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....vestigation, reported in (2012) 1 SCC 40 has specifically held that bail is to be a norm and an under-trial is not required to be in jail for ever pending trial. Relevant paragraphs of the judgment are as under :- "21. In bail applications, generally, it has been laid down from the earliest times that the object of bail is to secure the appearance of the accused person at his trial by reasonable amount of bail. The object of bail is neither punitive nor preventative. Deprivation of liberty must be considered a punishment, unless it is required to ensure that an accused person will stand his trial when called upon. The courts owe more than verbal respect to the principle that punishment begins after conviction, and that every man is deemed....
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....in the case of P. Chidambaram v. Directorate of Enforcement, MANU/SC/1670/2019 : (2020) 13 SCC 791, after taking note of the earlier decisions governing the field. The gravity of the offence, the object of the Special Act, and the attending circumstances are a few of the factors to be taken note of, along with the period of sentence. After all, an economic offence cannot be classified as such, as it may involve various activities and may differ from one case to another. Therefore, it is not advisable on the part of the court to categorise all the offences into one group and deny bail on that basis. Suffice it to state that law, as laid down in the following judgments, will govern the field:- Precedents * P. Chidambaram v. Directorate of....
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....c offence, it is not a rule that bail should be denied in every case since there is no such bar created in the relevant enactment passed by the legislature nor does the bail jurisprudence provide so. Therefore, the underlining conclusion is that irrespective of the nature and gravity of charge, the precedent of another case alone will not be the basis for either grant or refusal of bail though it may have a bearing on principle. But ultimately the consideration will have to be on case-tocase basis on the facts involved therein and securing the presence of the accused to stand trial. * Sanjay Chandra v. CBI, MANU/SC/1375/2011 : (2012) 1 SCC 40: "39. Coming back to the facts of the present case, both the courts have refused the request fo....
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....e or after conviction, to assure that he will submit to the jurisdiction of the court and be in attendance thereon whenever his presence is required. xxxxxxxxx 46. We are conscious of the fact that the accused are charged with economic offences of huge magnitude. We are also conscious of the fact that the offences alleged, if proved, may jeopardise the economy of the country. At the same time, we cannot lose sight of the fact that the investigating agency has already completed investigation and the charge-sheet is already filed before the Special Judge, CBI, New Delhi. Therefore, their presence in the custody may not be necessary for further investigation. We are of the view that the appellants are entitled to the grant of bail pending ....