prpri HC denies Bail to CA in Bogus Billing Case HC denies Bail to CA in Bogus Billing Case

Case Law Details

Case Name : Smt. Himani Munjal Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail No. 10350/2018
Date of Judgement/Order : 10/09/2018
Related Assessment Year :

Smt. Himani Munjal Vs Union of India (Rajasthan High Court)

Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 in relation to Case File No.DGGI/JZU/INV/GR.I/GST/15/18-19/3255 dated 03.08.2018 for offence under Sections 132(1)(b),(c), (d), (f), (I) and (1) of the Central Goods and Services Tax Act, 2017 which are punishable under the provision of Section 132(1) (I) and (iv) of the Central Goods and Services Tax Act, 2017.

Learned counsel for the petitioner has submitted that there is no complaint against the petitioner nor any FIR. Petitioner came to know about the allegations levelled against her from the arrest memo Annexure-5. Petitioner is not the beneficiary. Petitioner was merely working as a Chartered Accountant and has fully co-operated during investigation of the case. Petitioner is a young lady and has a minor child to look after.

Learned State counsel has opposed the petition and has submitted that Commissioner has the power to arrest an offender under Section 69 of The Central Goods and Services Tax Act, 2017. Petitioner and her co-accused in connivance with each other had made 35 fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees Ten Crores. In her statement recorded on 02.08.2018, petitioner has admitted that she had prepared fake firms after accepting fee from her co-accused on the basis of fake ID’s and documents. The firms were misused for evading GST by Sandeep Goyal and Rajesh Arora. Case is still under investigation.

Keeping in view the seriousness of allegations levelled against the petitioner, no ground for grant of bail to her is made out.

Dismissed.

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