Case Law Details
Directorate General of Gst Intelligence Vs Jitender Kumar (Delhi High Court)
Introduction: In a pivotal judgment by the Hon’ble Delhi High Court, the grant of anticipatory bail was sustained for an individual implicated in a GST evasion case, underlining the legal principle that anticipatory bail can be granted to an accused acting on the instructions of the main accused. This ruling was delivered in the case of Directorate General of GST Intelligence v. Jitendra Kumar [Criminal Miscellaneous Case No. 4528 of 2023 and others. dated January 19, 2024], where the court delved into the nuances of anticipatory bail within the context of GST evasion, marking a significant development in the legal landscape of tax-related offences.
The Hon’ble Delhi High Court in this case held the Respondent was not the main accused, he was acting on the instructions of the main accused. Further, the Petitioner’s antecedents were clear and were co-operating. Therefore, the grant of anticipatory bail was sustained.
Facts:
The Director General of GST Intelligence (“the Petitioner”) and the Directorate of Revenue Intelligence (“the DRI”) intercepted 21 containers carrying smoking mixtures on October 03, 2022. The samples were sent to the Central Revenues Control Laboratory (“the CRCL”), wherein it was revealed that the aforesaid smoking mixture was a spurious product and not fit for human consumption. Investigation was started and summons were issued to the M/s. Harsha International (“the Exporter”). However, the proprietor of Exporter, Jitender Kumar (“the Respondent”), did not comply with the aforesaid summons.
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