Case Law Details

Case Name : CGST Vs Sudhir Kumar Aggarwal (Patiala House Court)
Appeal Number : U/s: 132 CGST Act
Date of Judgement/Order : 16/12/2019
Related Assessment Year :

CGST Vs Sudhir Kumar Aggarwal (Patiala House Court)

Ld counsel for the applicant/accused submitted that the applicant/accused has been falsely implicated. Ld counsel submitted that on various occasions the accused/applicant joined the investigation with the complainant department. Ld counsel submitted that the accused was coerced to give statement on 16.11.2019, however, the said statement has already been retracted by the accused/applicant. Ld counsel submitted that the accused wrongly charged u/s 132 CGST Act and the provisions therein have been wrongly invoked as there is no conclusive evidence to show that the information furnished by the suppliers for accusing the applicant/accused of evading GST via bogus ITC to the tune of Rs. 7,94,29,927/- is tenable, reliable and authentic. Ld counsel submitted that the accused/applicant has already deposited Rs.2 crores under protest in order to show his bonafide. Ld counsel submitted that the accused/applicant may be admitted to bail.

Per contra, Ld Sr. Standing counsel for the department strongly opposed the bail application and he submitted that the applicant/accused has fraudulently availed Input Tax Credit (ITC) to the ((line of Rs. 7.90 crores on the basis of input tax credit accumulated through fake invoices. Ld Sr. Standing counsel submitted that the investigation of this case is at initial stage and the applicant/accused may influence the witnesses if released on bail at this stage and hence, the hail application may be dismissed.

In the case in hand, the applicant/accused is allegedly found to be involved in the evasion of tax by fraudulently passing on inadmissible ITC on the strength of alleged fake invoice. Ld counsel for accused submitted that out of the alleged amount of Rs. 7 crores, the accused has already deposited Rs. 2 crores. The accused has been in custody JC since 16.11.2019 and the custodial interrogation of the applicant/accused is no more required. Considering the totality of facts and circumstances, applicant/accused Sudhir Kumar Aggarwal is hereby admitted to bail on furnishing personal bond in the sum of Rs. 2 lac with one surety in the like amount subject to the condition that he shall join the investigation with the IO as and when required and that he shall not tamper with evidence or influence any witness in any manner whatsoever and that he shall appear before the Court on each and every date of hearing to attend the proceedings in accordance with the terms of bail bond which would be executed by him and he shall not leave the country without prior permission of the Court.

Bail application stands disposed of.

Copy of this order be sent to concerned Jail Superintendent fair information.

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