TaxTMI 
TaxTMI 
2026 (8) TMI 1387
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.... ['Trial Court'] in Ct No. 541/2022 entitled 'DGGI, Delhi Zonal Unit vs. Shyan Sunder Modi & Ors.' arising out of File No. DZU/INV/H/GST/1140/2020 under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 ['CGST Act'], whereby his application seeking renewal of his Passport has partly been allowed for a period of three years instead of ten years. 2. Succinctly put, it is the case of the prosecution that one M/s. Modi Infosol Pvt. Ltd. having GSTIN: 07AADCM4507G1ZP allegedly claimed ineligible Input Tax Credit of approximately Rs. 7.72 Crores under the CGST Act on the strength of fictitious purchase invoices issued by one M/s. Smartgen Infra Pvt. Ltd. having GSTIN: 07AASCS78041ZW against computer related supplies like scanne....
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....s:- "In view of the fact that the passport of the accused is in a seized condition from the date of grant of bail, a considerable period has lapsed and merely for the purpose of securing appearance, the applicant cannot be deprived of his passport for an indefinite period of time. For, the presence of the accused could be secured by other suitable conditions. In view of the same, let the passport of applicant Atul Modi be released forthwith against retention of a coloured copy of the same, duly counter signed by the applicant, as per rules. However, it is made clear that the applicant shall not leave the country without prior written permission of the Court. The I.O./ Immigration/ FRRO is directed to ensu....
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....reto, learned counsel for petitioner primarily submitted before this Court that though the learned Trial Court was empowered to order renewal of the Passport of the petitioner for full period of ten years but the same has been directed for a limited period of three years only. This, according to the learned counsel, would cause undue hardship to the petitioner, especially, since he is involved in a business dealing with manufacturing and importing requiring frequent overseas travel for exhibitions, meetings, conferences, etc. In support thereof, the learned counsel drew attention of this Court to the Additional Affidavit dated 05.08.2026 filed by the petitioner pursuant to order dated 02.07.2026 passed by this Court, and submitted that the ....
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.... Court in compliance of the conditions imposed upon him vide order dated 08.01.2021, when he was granted bail by the learned Trial Court. In fact, the learned Trial Court, while releasing the Passport of the petitioner vide order dated 02.02.2024, has also imposed an additional safeguard by calling upon the concerned IO/ Immigration/ Foreign Regional Registration Office to take necessary steps to ensure compliance of the said condition. 11. In view of the aforesaid, there are sufficient safeguards/ measures to keep a check on the petitioner though he may be the holder of a valid Passport, and the term of renewal thereof, be it for a limited period of three years or regular term of ten years, is immaterial, since the said safeguards/ meas....