2025 (10) TMI 1118

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.... as Senior Intelligence Officer Vs. Md. Shamsad Saifi etc. registered under Section 132 of Central Goods and Services Act, 2017 before the Court of ACJM, Gurugram, District Gurugram. 2. The gravamen of the complaint in question is that on the basis of intelligence developed by officers of GZU and subsequent data analysis, it was found that the entities M/s. Jay Maa Enterprises (GSTIN: 06BQSPN759SLIZP) and M/s. National Sales Corporation (GSTIN: 06JLEPS8377CIZL), both registered at the same address - Shop No. 159/1, Basai Road Village, Sector-9B, Gurugram, Haryana - were non-existent and operating as fake firms. The registered address was found to be untraceable during verification. These entities had fraudulently availed Input Tax Credit....

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....tement dated 14.09.2020, admitted to the practice of receiving invoices without actual supply of goods (commonly referred to as 'goodless invoices'). He further disclosed that he had dealt with the petitioner (herein), residing at 3rd Floor, House No. 268, Gali No. 6, West Guru Angad Nagar, opposite Mohan Park, Laxmi Nagar, for arranging such invoices in the name of M/s. Lata Sales. Mr. Bajruddin stated that payments were made to the bank account of M/s. Lata Sales and were later returned to him in cash by the petitioner (herein) after deducting a 9% commission on the total invoice value. As Mr. Bajruddin consistently identified the petitioner (herein) as the key person behind these fake firms, efforts were made to locate him. He wa....

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....l vide order dated 16.12.2023. Learned Senior Counsel has further urged that the petitioner was extended the concession of interim regular bail on 03.04.2024. He has further iterated that the case in hand pertains to a complaint wherein all the witnesses are officials and, thus, there is no chance for tampering with the evidence. Hence, regular bail is prayed for. 4. Learned counsel appearing for the respondent No. 2 has vehemently opposed the grant of concession of regular bail to the petitioner by arguing that allegations raised against the petitioner are direct/serious in nature and in case the petitioner is extended the concession of regular bail, there is all the likelihood that he may flee from the process of justice as also interf....

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....ances of the case. 7. In view of above, the present petition is allowed. Petitioner is ordered to be released on regular bail on his furnishing bail/surety bonds to the satisfaction of the Ld. concerned trial Court/Duty Magistrate. However, in addition to conditions that may be imposed by the concerned trial Court/Duty Magistrate, the petitioner shall remain bound by the following conditions: (i) The petitioner shall not mis-use the liberty granted. (ii) The petitioner shall not tamper with any evidence, oral or documentary, during the trial. (iii) The petitioner shall not absent himself on any date before the trial. (iv) The petitioner shall not commit any offence while on bail. (v) The petit....