Case Law Details
Jatinbhai Prafulbhai Kakkad Vs State of Gujarat & Anr (Gujarat High Court)
In a significant legal development, the Gujarat High Court granted bail to Jatinbhai Prafulbhai Kakkad in connection with an FIR registered under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017. The case pertains to alleged issuance of GST invoices without supplying goods, causing a substantial loss to the government exchequer.
The applicant, represented by learned senior advocate Mr. Nirupam D. Nanavaty, asserted his innocence, stating his lack of involvement in the purported offense. Emphasizing that the investigation was complete and charge-sheet filed, Nanavaty argued that the applicant, as the proprietor of M/s. Remgold International, a CGST-registered entity, had been falsely implicated. He contended that the applicant had fully cooperated during searches and seizures by providing all requested information. Nanavaty further highlighted the absence of prior notice or explanation sought under Section 73 of the CGST Act, 2017, before the arrest.
The prosecution, represented by learned advocate Mr. Nikunt Raval, countered, alleging the applicant’s complicity in a sophisticated scheme involving fraudulent issuance of invoices to avail Input Tax Credit (ITC). Raval cited statements of co-accused and recovered documents to substantiate the allegations. He argued that the offense, involving over Rs.33 crores, warranted stringent action as per Section 132(1)(i) and 132(5) of the CGST Act, 2017.
After considering arguments from both sides, the court deliberated on the gravity of the offense, the nature of evidence, and the applicant’s cooperation. Citing legal precedents, the court balanced the right to liberty with the seriousness of the charges. Noting the prolonged trial duration, it deemed bail appropriate, subject to stringent conditions to ensure the applicant’s cooperation and prevent tampering with evidence.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
