Pawan Goel And Anr & Anr. vs. Directorate General Of Of GST Intelligence Gurugram & Anr.
Held
The Court granted anticipatory bail to the petitioners, noting their cooperation with the investigation, deposit of a significant amount, lack of prior tax evasion allegations, and the fact that main accused have already been granted bail.
Facts
The petitioners, directors of a company, are seeking anticipatory bail in a GST investigation concerning wrongful availment of Input Tax Credit (ITC) of Rs. 22.42 Crores. The department alleges that the company received invoices without actual goods, and payments were made through bank transfers.
Key Issues
The primary issue was whether custodial interrogation of the petitioners was necessary given their cooperation and the stage of the investigation, and if anticipatory bail should be granted.
Sections Cited
Section 438, Section 70, Section 83
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER RAJNISH BHATNAGAR, J.
The present application U/s 438 of Cr.P.C has been preferred by the petitioners challenging the order dated 04.02.2021 passed by the Ld. A.S.J., Patiala House Court, New Delhi by virtue of which anticipatory bail application of the petitioners had been rejected.
It is submitted by the Ld. counsel for the petitioners that the investigation against the company M/s KMG Industrial Traders Pvt. Ltd. in BAIL APPLN. 458/2021 which the applicants are directors by GST department started in June 2018 and since then the investigation is still continuing. It is further submitted that the investig
The judgment continues below.
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