2025 (5) TMI 996

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... namely, Sri Aniket Sovasaria has sought for bail in connection with case No. DGGI/INT/INTL/34/2025 u/s 132 (1) (C) of CGST Act, 2017 R/W Section 20 of IGST Act, 2017, pending in the Court of learned Chief Judicial Magistrate, Kamrup(M), Guwahati. 3. The allegation against the petitioner is that he, being the partner of M/s Aadi Enterprises was found to be involved in passing on of ineligible ITC of Rs.5.69 Crores by M/s Aadi Enterprises and Rs.0.43 Crores by M/s Trident Consulting, totaling to Rs.6.12 Crores without actual supply of goods. 4. It was urged by the learned counsel for the petitioner that the petitioner has been languishing in judicial custody for last 98 days since his arrest on 23.01.2025. After completion of investiga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mission of such offence. Learned counsel for the petitioner has also relied on the following case laws - a) WP(C) 6821/2024 [ Natwar Kumar Jalan Vs. Union of India and Others] b) Criminal Appeal No.2269/2025 (arising out of SLP (Criminal) No.4349/2025 [Vineet Jain Vs. Union of India] c) (2014) 8 SCC 273 [Arnesh Kumar Vs. State of Bihar and another] d) (2022) 10 SCC 51 [ Satender Kumar Antil Vs. CBI and another] e) (2016) 11 SCC 748 [ Commissioner of Income Tax,Mumbai Vs. Amitabh Bacchan] f) (1965) SCC Online SC 189 [ Madhya Pradesh Industries Ltd., Kingsway, Nagpur Vs. Income Tax Officer, SIT Nagpur] 7. Per contra, Mr. Keyal has vehemently opposed in granting bail to the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r more than 3 months. 11. In the case of Satender Kumar Antil (supra), it was directed to the Investigating Agencies and the Courts which are as follows - "(i).... (ii) The Investigating Agencies and their officers are duty bound to comply with the mandate of Sections 41 and 41(A) Cr.PC and the directions issued by the Supreme Court in Arnesh Kumar, (2014) 8 SCC 273. Any dereliction on their part has to be brought to the notice of the higher authorities by the Court followed by appropriate action. (iii) The Courts will have to satisfy themselves on the compliance of Sections 41 and 41 (A) Cr.PC. Any non-compliance would entitle the accused for grant of bail ..." 12. In view of the aforesaid discussion and th....