Case Law Details
Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court)
1. Both these petitions are being decided by a common order as common questions of law are involved.
2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of the Integrated Goods and Services Tax Act, 2017 ( for short IGST Act ) by Directorate General of Goods and Service Tax Intelligence, Chandigarh Zonal Unit (DGGI) on the allegations that the petitioners in connivance with each other facilitated M/s Mahesh Trading Company, M/s Rajshree Trading Company and M/s Balaji Trading Company and other Firms in issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means and thereby have caused a loss of Rs. 14.33 Crores to the government revenue.
3. Petitioners were arrested on 21.07.2021. They are in custody since then. The complaint for commission of offences under Section 132(1)(b)(i) of CGST Act and Section 20 (xv) of the IGST Act, has been filed against the petitioners by DGGI on 19.09.2021 before learned Additional Chief Judicial Magistrate, Kasauli, District Solan, H.P., which is pending adjudication.
4. Petitioners have prayed for grant of bail under Section 439 of Cr.P.C in the above noted case on the grounds that they are in custody since 21.07.2021. The investigation qua them is already complete and complaint stands filed against them in the Court of Learned Additional Chief Judicial Magistrate, Kasauli. As per petitioners, the allegations leveled against them are not true and evidence has been created to implicate the petitioners at the instance of persons having inimical relations with them. It has further been submitted that the statements of the petitioners recorded under Section 70 of CGST Act were procured from them under duress and are not voluntary. It has been contended on behalf of the petitioners that the case of the respondent is based upon documentary evidence which is already in their custody. There is no possibility of petitioners tampering with the prosecution evidence. Petitioners are permanent residents of House No. B454, Ground Floor, Mera Bagh, Pachim Vihar, Delhi 110063 and House No. R71A, Vani Vihar, Uttam Nagar, New Delhi, respectively and have roots in the Society and there is no likelihood of absconding from the course of justice. They have no one else in the family to look after the parents, wife and children etc. Petitioners have undertaken to fully cooperate with the Investigating Agency and to appear in the Court for the purpose of trial on each and every date. Petitioners have further undertaken not to make any inducement, threat or promise to any person and are ready and willing to abide by all the conditions as may be imposed.
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