TaxTMI 
TaxTMI 
2025 (4) TMI 1466
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....he facts leading to the bail application are that a complaint dated 15.01.2025 was filed by Director General of GST Intelligence (DGGI), Zonal Unit, Meerut through Shri Manish Chaudhary, Senior Intelligence Officer, DGGI, Regional Unit, Ghaziabad against the applicant- Ankur Garg wherein it is alleged that an intelligence input revealed involvement of M/s Aadya Trading Company (o6ATUPA2215J1ZS) in availing ineligible Input Tax Credit on the basis of invoices issued by non-existent firms, and without receipt of concomitant goods the fake Input Tax Credit was further passed on to various buyers. Relying upon the information, search was conducted at the place of business of M/s Aadya Trading Company as well as the residence of proprietor- Ghan....
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....eptember 2024. The complaint also contains the financial verification, analysis of fake supplier firms, transportation of goods as well as E-way bills etc. and prays for taking cognizance of above mentioned offences for the purpose of his prosecution and punishment. A copy of the complaint/ chargesheet dated 15.01.2025 is appended at S.A.1 to the supplementary affidavit. The accused applicant had applied for regular bail before the Additional District & Sessions Judge, Court No.04, Meerut, but the said concession was rejected vide order dated 11.12.2024. Hence, this application. Pursuant to the advance notice, Mr. Parv Agarwal, learned counsel for the Union of India-opposite party appeared, who filed counter affidavit dated 04.03.2025 and....
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....licant in commission of the crime, who has been cited as a prosecution witness. Similarly, according to Mr. Parv Agarwal, the Director of the beneficiary companies is also a prosecution witness and coupled with the statements of the other employees of these firms as well as the statement of applicant- Ankur Garg recorded under Section 70 CGST Act, 2017, it is apparent that ample evidence has been collected against the applicant-accused. He submits that the applicant himself accepted his involvement in the crime, therefore, it cannot be said that the accused has been falsely implicated. While referring to the complaint/charge-sheet, Mr. Parv Agarwal, learned Counsel has pointed that the consolidated amount of fake Input Tax Credit and utiliz....
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....er filing of the charge-sheet in January, 2025, the case is being adjourned for recording pre-charge evidence and no witness has been examined so far by the prosecution. Thus, it is evident that the trial has not yet started. Admittedly, the alleged offences are triable by Magistrate and provide for a maximum punishment of five years imprisonment, and trial is likely to consume considerable time to conclude, therefore, this Court has no hesitation in holding that the further detention of the applicant behind the bars would not serve any useful purpose, who has already spent more than five months in judicial custody since his arrest on 19.11.2024. Further, the prosecution witnesses are official witnesses and presently there does not appear ....