TaxTMI 
TaxTMI 
2025 (12) TMI 1553
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....Sections 9 and 9-AA of Central Excise Act, 1944 (For short, 'Act, 1944'), Sections 83, 89, 89(4) and 89(1)(a) of Finance Act, 1994 (For short, 'Act, 1994') read with Section 174 of The Central Goods and Service Tax Act, 2017 (For short, 'CGST Act') in complaint bearing CIS No. COMA/77/2024 titled as Assistant Commissioner, Central Goods Service Tax Commission, Division, Hisar vs. M/s Future Maker Life Care Private Limited and others, are seeking indulgence of this Court for grant of regular bail. 2. The aforementioned complaint has been filed by the respondent on the allegations that an intelligence input was received in the office of Directorate General of GST Intelligence, (DGGI) to the effect that M/s Future Maker Life Care Pvt. Ltd. ....
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....ng/enrolling members (direct sellers) in lieu of consideration of amounts of Rs. 3750/- or Rs. 7500/- in multiple transactions. The gross amount charged by the company and the petitioners was liable to service tax at the rate of 15% of supply of services but no service tax was paid. In fact, service tax amounting to Rs. 54,77,88,938/- during the period from October, 2016 to June, 2017, had not been paid. It was also revealed that the company did not take the mandatory service tax registration and failed to make a true and comprehensive disclosure of service tax liability owing to suppression thereby clearly violating the provisions of the Act, 1994 with a deliberate intent to evade payment of service tax which could be demanded along with t....
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....ary evidence and all the documents are already available with the respondent. They are in custody since 10.11.2025. Their further incarceration would not serve any useful purpose. Their arrest is patently illegal. They are also not required for further investigation. They will not misuse the liberty of bail. There are no chances of their manipulating or tampering with the record. The respondent has already concluded the investigation which is primarily document based. Separate proceedings initiated by the department are going on. Learned Senior counsel while relying upon Satender Kumar Antil vs. Central Bureau of Investigation, 2021 (4) RCR (Criminal) 421, has stressed that since the offences punishable under Section 89(1)(a)(ii) of Act, 19....
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....fit of bail simply because their custodial interrogation is not required. 8. It is also argued that the petitioner No.1 had initially appeared in response to the summons issued by the respondent but subsequently the petitioners did not lend any cooperation. They failed to furnish requisite record. They did not even join the adjudication proceedings thereby compelling the respondent to file this complaint. It is argued that since serious economic offences have been committed by the petitioners and their statutory liability runs in crores of rupees and involves public revenue and the petitioners had evaded process till long, therefore, the ratio of Satender Kumar Antil's case (supra) does not apply and the petitioners can not claim any ben....
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....e tax liability and to obtain service tax returns during the relevant period thereby contravening the legal provisions. Obviously they were the master minds and beneficiaries of entire scheme of duty evasion. Their liabilities have already been assessed and adjudicated to be of a sum of about Rs. 55 crores. The offences alleged against them are grave in nature. The petitioners are involved in as many as 49 FIRs which have been registered against them in different parts of the country for allegedly defrauding public persons. On perusal of material placed on record, it is apparent that they did not furnish the requisite record with the respondent despite receipt of show cause notices thereby compelling the adjudicating authority to adjudicate....