Case Law Details

Case Name : Anup Ashopa Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 4028/2020
Date of Judgement/Order : 07/07/2020
Related Assessment Year :
Courts : All High Courts (6000) Rajasthan High Court (148)

Anup Ashopa Vs Union of India (Rajasthan High Court)

High Court allowed bail application of the petitioner who is a Chartered Accountant. The allegation against the petitioner who is a Chartered Accountant is of making fake firms who later on claimed input tax credit. Bail is subject to the conditions that he should furnished a personal bond in the sum of Rs.1,00,000/- together with two sureties in the sum of Rs.50,000/- each.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Petitioner has filed this bail application under Section 439 Cr.P.C.

2. File No.DGGI/JZU/INV/Gr.K/48/Part-IV/2018-19, Directorate General of GST Intelligence, Jaipur Zonal Unit, Jaipur, for offence under Sections 132 (1)(b)(c)(f)(l) Central Goods and Service Act, 2017.

3. It is contended by counsel for the petitioner that the matter pertains to claim of wrong input tax credit on the basis of fake bills. The allegation against the petitioner who is a Chartered Accountant is of making fake firms who later on claimed input tax credit. It is contended that Vijay and Kapil have been enlarged on bail who had remained in custody for a period of more than a year. The input tax credit pertaining to their firms was more than Rs.100 crore. It is also contended that as per the charge-sheet, the input tax credit of about Rs.7.85 crore is alleged against Maruti Traders, Balaji Traders and Tirupati Enterprises. It is also contended that a sum of Rs.1 crore and 44 lac has also been deposited and the total input tax credit claim now is less than Rs.7 crore.

4. It is also contended that as many as Twenty One fake firms were corporated and input tax credit of more than Rs. 100 crore was claimed by Vijay and Kapil who have been enlarged on bail by Co-ordinate Bench of this Court.

5. Counsel for Union of India has opposed the bail application. It is contended that petitioner was instrumental in incorporating fake firms. He had obtained documents and had got incorporated fake firms for the purpose of claiming input tax credit.

6. I have considered the contentions.

7. Considering the contentions put forth by counsel for the petitioner, I deem it proper to allow the bail application.

8. This bail application is, accordingly, allowed and it is directed that accused-petitioner shall be released on bail provided he furnishes a personal bond in the sum of Rs.1,00,000/- (Rupees One Lac only) together with two sureties in the sum of Rs.50,000/- (Rupees Fifty Thousand only) each to the satisfaction of the trial Court with the stipulation that he shall appear before that Court and any Court to which the matter be transferred, on all subsequent dates of hearing and as and when called upon to do so.

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