Case Law Details
Directorate General of GST Intelligence Vs Chaman Goel (Delhi High Court)
Delhi High Court held that accused, involved in fraudulently obtaining Input Tax Credit worth Rs. 200 Crores, are not entitled to be admitted on anticipatory bail as they have duped the government exchequer and the taxpayers of a huge amount of money.
Facts- The officers of DRI intercepted 21 containers carrying smoking mixtures from Mundra Port. Investigation was started and summons were issued to the exporter company, M/s Harsha International. During search of the registered premises of the exporter M/s Harsha International, it was revealed that no business activity relating to export was being carried out and a kirana store was being operated by the father of Jitender Kumar from the registered place of business.
During the course of investigation, it was found that M/s Radiant Traders, the manufacturers of smoking mixtures, had supplied their smoking mixture to M/s Harsha International, who exported the Upon search, it was found that no business activity was being conducted from the registered premises of M/s Radiant Traders and no goods or plant or machinery was found at their premises.
The accused Manish Goyal preferred a bail application which was allowed vide order dated 21st December, 2022 and Manish Goyal was released on regular bail. Chirag Goel and Chaman Goel were summoned by the DGGI, however, they did not join investigation and instead moved an application for grant of anticipatory bail, which was allowed and both Chirag Goel and Chaman Goel were granted anticipatory bail subject to certain conditions. One of the conditions imposed therein was that the accused persons shall not leave the country without the permission of the court. However, Chaman Goel attempted to leave the country. Consequently, an application for cancellation of anticipatory bail was filed on behalf of the DGGI which was allowed by the learned ASJ vide order dated 29th August, 2023 and the anticipatory bail was cancelled.
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