TaxTMI 
TaxTMI 
2025 (8) TMI 1733
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..... ORDER PER 1. Instant bail application of petitioner accused Gulam Fareed is filed under Section 483 of BNSS in a matter arising out of complaint No. DGGI/ INT/ INTL/183/2025-GR.1-0/O ADG-DGGI-ZU-Jaipur dated 19.02.2025 for the offence under Section 132(1) of CGST Act, 2017. 2. Instant bail application of petitioner accused Yash Chandani is filed under Section 483 of BNSS in a matter arising out of complaint No. DGGI/INV/GST/366/2025-Grl-0/O ADJ-DGGI-ZU-Jaipur dated 19.02.2025 for the offence under Section 132(1)(a)(f)(h)(l) of CGST Act, 2017. 3. Since both the bail applications relate to common question of law in identical facts, therefore, we are considering the bail applications with common order. 4. Learned counsel for t....
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....ndividuals Manoj, Naveen Yadav and Rajeev Yadav, who were named as mastermind behind the evasion of CGST in dealing with iron scrap. He further referred the material on record and submitted that the present petitioner is arrayed as an accused only on ground that he is associated with M/s Apollo Steels and M/s Aravali Steels and these firms have conspired in unauthorized supply of iron scrap and other goods which resulted in loss of revenue of GST to the tune of Rs. 13,61,00,000/-. He further submitted that record clearly indicate that Ms/ Apollo Steels is owned by Mohammad Noor Makkar and not by the present petitioner. He further submitted that M/s Aravali Steels was owned by the petitioner accused and a business relation between said firms....
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....arg Vs. Union of India : Petition(s) for Special Leave to Appeal (Crl.) No(s). 8740/2024 (Order dated 26.07.2024 passed by Hon'ble Supreme Court of India). 8. He further referred order dated 20.04.2024 in Bail Application No.3898/2024 Ehsaan Ali Sherani Vs. Union of India, Rajesh Goyal Vs. Union of India : Bail Application No. 16113/2024 (order dated 18.03.2025), Raman Bhuraria Vs. Directorate of Enforcement : 2023 SCC Online Delhi 657, Delhi International Services India Pvt. Ltd. Vs. Adeel Feroze and Ors. : 2024 SCC OnLine Delhi 4576, Chitra Ramkrishna Vs. Central Bureau of Investigation (CBI) through the Investigating Officer: 2022 SCC OnLine Delhi 3124 and submitted that in a case before this Hon'ble Court the petitioners accused are ....
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....India : S.B. Criminal Misc. Bail Application No. 3486/2024 and submitted that even bail was dismissed by Hon'ble Supreme Court. He also referred bail order dated 07.09.2021 passed in case of Lalit Goyal Vs. Union of India which was dismissed twice by a Co-ordinate Bench of this Court and by Hon'ble Supreme Court on 26.08.2022. He also referred judgment in case of Sandeep Goyal Vs. Union of India wherein bail was dismissed by this Court and upheld by Hon'ble Supreme Court. He further referred bail order in case of Basudev Mittal Vs. Union of India passed by a Co-ordinate Bench of Chhattisgarh High Court and further upheld by Hon'ble Supreme Court. He particularly pointed out that on ground of parity or any other, a petitioner cannot claim ba....
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....minal offence under the Act for which offenders may be criminally prosecuted as well as arrested. The Section also categorize the offence into bailable and non-bailable on basis of value of tax evasion. 14. CBIC has issued detailed instruction vide instruction No.2/2022-23 dated 07.08.2022 regarding bail in relation to offences punishable under the CGST Act after following judgment in case of Siddharth Vs. State of UP and Anr. : (2022) 1 SCC 676 passed by Hon'ble Supreme Court. 15. Hon'ble Supreme Court considered law relating to bail in economic offence in case of Y.S. Jagan Mohan Reddy Vs. CBI : 2013 (7) SCC 439 and P. Chidambaram v. Directorate of Enforcement : (2019) 9 SCC 24. Considering the judgments as referred by learned couns....
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....collected by the Department clearly shows that this petitioner has evaded tax to the tune of Rs. 13,61,76,573/- and it is a huge amount. The Department has collected electronic evidence and same is admissible under the BSA, 2023 subject to certain qualifications. 18. Petitioner accused Yash Chandani is associated with M/s Yash Trading Company involved in purchase and supply of iron scrap goods without bills and tax receipt. The Department has collected material to show that the petitioner accused Yash Chandani is associated with operation of Yash Trading Company. The Department has further collected electronic evidence and other material to show that the petitioner is only person who evaded the tax. The Department has submitted detailed ....