Case Law Details
Commissioner, CGST, Delhi West Vs Amit Kumar Jain (Patiala House Court)
In the instant case, the petitioner is filing the petition for requesting to grant the bail against the offense committed under GST by creating fake firms and claiming such fraudulent input tax credit.
High Court states that, department has not sought custodial interrogation of the accused. However, in view of the allegations of creating fake firms and claiming such fraudulent input tax credit and routing them through various fake firms shows the propensity and wherewithal of accused in committing such crimes. HC satisfied if released on bail at this stage, the accused Amit Kumar Jain most likely will make an attempt to influence the proprietors / partners of the firms involved. The plea that accused has no previous criminal antecedents is humbly rejected as it may also point out that similar crime of accused if any, committed previously remained undetected. The pre trial detention of accused Amit Kumar Jain is necessary at this stage as if released on bail, he will not only try to won over the public witness but may make an attempt to erase the money trail of the alleged crime, hence no ground for bail is made out at this stage. Bail application is accordingly dismissed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Proceedings conducted thru physical hearing as well as video conferencing on Cisco Webex.
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