Case Law Details
Avijeet Saluja Vs CGST (Patiala House Court)
Bail has been strongly opposed on behalf of the department submitting that not only accused availed fraudulent ITC on the basis of good less invoices Issued by fake Firms but also availed refund of ITC accumulated in the books on the strength of such fake invoices Also it was submitted that during interrogation accused was thoroughly evasive as he did not provide any detail of the firms person with whom he was purportedly dealing and as such remained uncooperative.
In the given facts accused and his wife are accused of serious allegations of creating fake firms for availing fraudulent ITC on the basis of good less invoices and also for seeking refund of ITC accumulated in the books on the strength of such fake, invoices causing huge loss of Rs 45 Crones approximate to the government exchequer Not only fake invoices were created for availing fraudulent ITC but refund also claimed of the ITC accumulated on the strength of such fake invoices. It is noteworthy that accused remained evasive throughout during questioning as he did not supply any information about other persons or firms with whom he was dealing or having connection with his scam The medical condition as pointed out during arguments do not make it a case of medical emergency as the paralysis and the brain stroke relates to 2007 – 2009 as such do not pose a present threat to the life of the applicant. Also the Jail authorities can very well cater to the medical needs of the applicant as adequate medical infrastructure / facilities are available in the prison
Considering the magnitude of the scam (the projected loss to the exchequer to the tune of Rs 45 Crores approx.) and the conduct of the accused, in the considered view of this court. release of the accused would certainly impede tree and fair investigation as to unravel the entire scam without any cooperation of the accused is not only time consuming but uphill task also.
Accordingly, bail is denied to the accused at this stage.
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