Tarun Jain vs. Directorate General Of GST Intelligence Dggi

BAIL APPLN./3771/2021HC DelhiGSTCNR DLHC01032277202126 November 2021Bench: HON'BLE MR. JUSTICE CHANDRA DHARI SINGH33 pages

For Petitioner: Dr. G. K. Sarkar, Ms. Malabika Sarkar, Mr. Prashant Srivastava, Mr. Rajiv Tuli, AdvocatesFor Respondent: Mr. Harpreet Singh, Special Public Prosecutor for DGGI

AI SummaryAllowed

Held

The Court granted anticipatory bail to the petitioner, acknowledging the competing interests of liberty and investigation. It emphasized that custodial interrogation was not warranted and that bail is the rule. The petitioner was directed to cooperate with the investigation and adhere to stringent conditions.

Facts

The petitioner, a director in a company, is accused of fraudulently availing and passing on Input Tax Credit amounting to Rs. 72 Crores. The respondent alleges the company made purchases from firms that supplied goods from non-existent entities. The petitioner failed to appear for multiple summons citing illness and apprehension of arrest.

Key Issues

Whether the petitioner is entitled to anticipatory bail given the allegations of fraudulent availment of Input Tax Credit and his non-cooperation with the investigation? Whether the apprehension of arrest is a valid ground for granting anticipatory bail?

Sections Cited

Section 132, Section 438, Section 482

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

BAIL APPLN. 3771/2021 Page 1 of 33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on : 12th November, 2021 Pronounced on: 26th November, 2021 + BAIL APPLN. 3771/2021 & CRL.M.A. 16552/2021 TARUN JAIN ..... Petitioner Through: Dr. G. K. Sarkar, Ms. Malabika Sarkar, Mr. Prashant Srivastava, Mr. Rajiv Tuli, Advocates versus DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI ..... Respondent Through: Mr. Harpreet Singh, Special Public Prosecutor for DGGI CORAM: HON’BLE MR. JUSTICE CHANDRA DHARI SINGH

J U D G M E N T

CHANDRA DHARI SINGH, J.

The petitioner has approached this Court by way of the instant application under Section 438 of the Criminal Procedure Code, 1973 (hereinafter referred to as “Code”) seeking anticipatory bail in a matter pertaining to Section 132 of the Central Goods and Services Act, 2017 (hereafter referred to as the “CGST Act”) in File Number DZU/INV/A/GST/894/2021. Another Application bearing CRL. M.A. - 16552/2021 has also been filed before this Court under Section 438 read with Section 482 of the Code s

The judgment continues below.

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Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.