TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 1251
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....nous entrepreneur. That applicant is working as Director of one Company M/s Rajnandini Metal Limited and is registered with the jurisdictional GST Department having GST Code No. 06AAECR6889HIZU. That in connection with the present case, the officers of Directorate General of GST Intelligence has visited the factory premises as well as residence premises of the applicant on 14.2.2025 and conducted very lengthy and thorough investigation from the applicant. That on 14.02.2025 the officers of Directorate General of GST Intelligence brought the applicant to their office at Dwarka, New Delhi for further investigation. That applicant apprehends coercive action under the garb of the provisions of Section 69 of the CGST Act 2017 whereas the applica....
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....ectorate General of GST Intelligence has instituted the present case not only to extort the applicant but also the same is devised to tighten the loose around him. That applicant is a permanent resident of Faridabad and has fixed abode with the absolutely clean antecedents. That applicant is an Income Tax assessee/payee, thus, there is no likelihood of his absconding from the clutches of law. That applicant undertakes to appear before the concerned officer and participate in the enquiry/investigation as and when directed by the authorities. That applicant undertakes not to tamper with any evidence or influence any witness. That no useful purpose would be served by the incarceration of the applicant. Hence, present application. REPLY OF DEP....
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....ent. It is submitted that they had approached the court at Faridabad and upon finding the said court does not have jurisdiction, present application has been filed. It is submitted that in the wake of recent decision of Hon'ble Supreme Court of India in the case titled as Radhika Aggarwal Vs Union of India and others reported 2005 INSC, present application is maintainable even at the time of issuance of summons by Department of GST. It is submitted that the offence with the commission of which allegations are levelled against applicant are such wherein maximum punishment up to five years. It is submitted that applicant is not shying away from the investigation or is concealing himself and has taken recourse of law for seeking redressal. It ....
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....riwal Vs Central Bureau of Investigation, Criminal Appal No. 3816/2024 and Sanjay Chandra Vs Central Bureau of Investigation, 2012, SCC-40. 5. On behalf of State/Department, it is contended that in the investigation of present case, names of three firms have been cropped up. It is submitted that opinion is yet to be formed whether accused be arrested or not. It is submitted that based on this, there is no real apprehension to applicant for his arrest. It is submitted that if the applicant cooperate in the investigation, it will be a consideration. It is submitted that applicant Het Ram is eventual beneficiary in the present case. It is submitted that applicant is evading the process of law as he is not appeared even after 4/5 summons were ....
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....n by applicant is incorrect. In the reply to the application and in oral contention, it has been stressed that applicant has not joined the investigation but no submissions were made qua the fact that applicant was examined on 15.2.2025. It shows that applicant is not shying away from joining the investigation but apprehending his arrest, he informed the court. 6.1. The case file of also include arrest memo and the reason for the arrest of co-accused who have been arrested till date. One of the reason for arrest is evasion of GST exceeding five hundred lakh. The similar kind of allegations are levelled against applicant that he is involved in evasion of GST. Therefore, it cannot be said that the apprehension of applicant is unfounded. Thou....