Case Law Details
Directorate General of Gst Intelligence Vs Manish Goyal (Delhi High Court)
In the realm of legal battles, the case of Directorate General of GST Intelligence (DGGI) versus Manish Goyal adds another layer of complexity. The crux of the matter revolves around the cancellation of bail for GST offenses due to non-appearance during the investigation. CRL.M.C.881/2023 has been filed by DGGI against the order granting regular bail to Manish Goyal on 21st December 2022. Conversely, CRL.M.C.6801/2023 has been filed by Goyal, seeking to set aside the subsequent cancellation of bail on 15th September 2023. This article aims to dissect the intricate details of the case, from the alleged GST offenses to the legal arguments presented by both parties.
Background and Allegations: Manish Goyal, the proprietor of M/s Radiant Traders, located at B-36-6, Jhilmil Industrial Area, Shahdara, Delhi, is accused of engaging in the manufacture of smoking mixtures. The case gained momentum when M/s Radiant Traders’ supply to M/s Harsha International, an exporting entity, came under scrutiny. Officials of DGGI intercepted a batch of consignments at Mundra Port, Gujarat, revealing that the smoking mixture was spurious and unfit for human consumption.
Investigations further disclosed that no business activity was conducted at the registered premises of M/s Radiant Traders, and their previous business location at D-248, Gali No.10, Near Laxmi Nagar Metro Station, Laxmi Nagar, Delhi, showed no signs of existence. The proprietor, Manish Goyal, was arrested on 25th November 2022, charged with offenses under Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (CGST Act).
Legal Proceedings: Manish Goyal sought regular bail after his arrest, and after initial dismissal by the Additional Chief Metropolitan Magistrate, Patiala House Courts, New Delhi, he approached the Additional Sessions Judge (ASJ). The ASJ, in an order dated 21st December 2022, granted him bail, emphasizing the need for cooperation in the investigation.
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