Bail granted to person accused of claiming Fake ITC & Creating Fake Firms

Dananjay Singh Vs Union of India (Rajasthan High Court)

1. The present bail application has been filed under Section 439 Cr.P.C. arising out of file No.DGGI/INV/MISC/433/2021-GR-H-O/O ADG-DGGI-ZU-JAIPUR Registered At Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, Jaipur for the offence(s) under Sections 132 (1) (B) (H) (I) of Central Goods and Services Tax Act, 2017.

2. Learned counsel for the petitioner submits that the petitioner has been wrongly implicated in this case. He is behind the bars since 24.10.2021. Learned counsel for the petitioner further submits that the complaint against the petitioner was filed on 22.12.2021 and cognizance against the petitioner was taken on 21.01.2022. Learned counsel for the petitioner further submits that as per complaint, complainant does not disclose the complete investigation against the petitioner. Learned counsel for the petitioner further submits that as per GST Act, incomplete charge-sheet cannot be filed against the petitioner. After that there is no occasion that complainant can file full charge-sheet. So, complainant also claimed the bail on the ground under Section 167(2) Cr. P. C. as a default bail. Learned counsel for the petitioner further submits that as per contention of the complainant that the petitioner had supplied packaging material to the seven firms which are fake. Learned counsel for the petitioner further submits that the petitioner had paid GST as per the Act. So, there is no breach of Section 132 of the GST. Learned counsel for the petitioner also submits that show cause notice was not given to the petitioner. Learned counsel for the petitioner also submits that as per the GST Act, appeal can be filed by depositing 10 per cent of the assessed amount. Learned counsel for the petitioner also submits that the persons of the complainant had mis-behavied with Rohit Kumar and he had filed a writ before the high court for ill-treatment. Learned counsel for the petitioner also submits that in this case, no valid sanction has been given against the petitioner for filing of the complaint. Learned counsel for the petitioner also submits that the complainant had not made accused to so called seven fake firms. Learned counsel for the petitioner further submits that as per the GST Act, these firms are registered. So, it cannot be said that these firms are fake. Learned counsel for the petitioner also submits that the petitioner had not claimed any input tax credit and conclusion of trial may take long time. So, the petitioner be enlarged on bail.

3. Learned counsel for the petitioner has placed reliance upon the following judgments: (1) Rakesh Kumar Paul Vs. State Of Assam reported in (2017) 15 SCC 67; (2) Ram Kumar Vs. State Of Haryana reported in (1987) 1 SCC 476; (3) State, CBI Vs. Sashi Balasubramanian reported in (2006) 13 SCC 252 62; (4) State of T. N. Vs. M. M. Rajendran (1998) 9 SCC 268; (5) Natabar Parida Vs. State Of Orrisa reported in (1975) 2 SCC 220; (6) Union Of India Vs. Thamisharasi reported in (1995) 4 SCC 190; (7) CBI Vs. Anupam J Kulkarni, 1992(2) 3 SCC 141; (8) M. Ravindran Vs. Directorate of Revenuu Intelligence reported in (2021) 2 SCC 485; (9) Ram Narayan Singh Vs. State Of Delhi reported in 1953 SCR 652 153; (10) Mohd. Iqbal Sheikh Vs. State Of Maharashtra reported in (1996) 1 SCC 722; (11) Kalmesh Chaudhary Vs. State Of Rajasthan in Criminal Miscellaneous Bail Application No.16464/2019; (12) Kalmesh Chaudhary Vs. The State Of Rajasthan in Criminal Appeal No.15/2021; (13) Pradeep Kumar Bansal Vs. U.O.I through Commissioner CGST, Jaipur in S.B. Criminal Miscellaneous Bail Application No.12093/2020; (14) Anil Kumar Gupta Vs. U.O.I. Through Inspector (Anti Evasion) CGST in S.B. Criminal Miscellaneous Bail Application No.15605/2020; (15) Hemant Kumar Singhal Vs. U.O.I, through Commissioner CGST, Alwar in S.B. Criminal Miscellaneous Bail Application No.8676/2020; (16) Ashwani Kumar Bagpatiya @ Golu Vs. U.O.I. through Commissioner CGST, Alwar in S.B. Criminal Miscellaneous Bail Application No.8676/2020 and (17) Gaurav Kumar Aanchaliya Vs. U.O.I. in S.B. Criminal Miscellaneous Bail Application No.3624/2019.

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