Muchkund Mani Ojha S/O Shri Lakshmikant Ojha vs. Union Of INDIA

Order 04/04/2025 izkFkhZ@vfHk;qDr dh vksj ls /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk ds rgr ;g tekur izkFkZuk i= vkijkf/kd izdj.k la[;k vkj-,Q- uacj DGGI-INT- ARM-2-2024-O/O ADF-DGGI-ZU-JAIPUR/2024 vijk/k varxZr /kkjk 132¼1½¼ch½¼lh½¼,Q½ ,oa ,y rFkk /kkjk 132¼1½¼i½ lifBr mi/kkjk ¼5½ dsUnzh; oLrq ,oa lsokdj vf/kfu;e] 2017 lifBr /kkjk vkj th ,l Vh vf/kfu;e] 2017 esa tekur dk ykHk fn, tkus dh izkFkZuk ds lkFk is'k fd;k x;k gSA

cgl lquh xbZA izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk dk rdZ gS fd izkFkhZ@vfHk;qDr dks izdj.k esa feF;k Qalk;k x;k gSA mudk rdZ gS fd izkFkhZ@ vfHk;qDr ds fo:) izLrqr ifjokn ¼vkjksi&i=½ ds vuqlkj Hkh eSllZ vkse fr:ifr esVYl vafre ykHkkFkhZ (Ultimate Beneficiary firm) QeZ ugha Fkh ftlus feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) dk ykHk izkIr fd;k Fkk cfYd izkFkhZ@vfHk;qDr dsoy e/;orhZ (Intermediate) Fkk ftlus dsoy vkbZVhlh vkxs (Pass on) dh FkhA izkFkhZ@vfHk;qDr ij 21]20]90]046@&:i;s dh vkbZVhlh dk ykHk

[2025:RJ-JP:14487] (2 of 14) [CRLMB-11693/2024] izkIr djus dk vkjksi gS ftlesa ls 20]26]19]650@&:i;s dh vkbZVhlh eSllZ dud lhlhvkj fyfeVsM] eSllZ lq[kyky f'koukjk;.k jsokM+h ,oa vU; ykHkkFkhZ QeksZa dks vkxs (Pass on) gqvk gSA bl izdkj dqy 94]70]395@&:i;s dh vkbZVhlh dk ykHk 'ks"k jgrk gS tks ikap djksM+ :i;s ls de gksus ds dkj.k tekurh; vijk/k dh Js.kh esa vkrk gS] tcfd /kkjk 132¼1½Ð¼,½ dsUnh; oLrq ,oa lsok dj vf/kfu;e esa ikap djksM+ :i;s ls vf/kd dh dj pksjh dk ekeyk gh vtekurh; gSA mudk ;g Hkh rdZ gS fd ifjokn ds vuqlkj izkFkhZ@vfHk;qDr dsoy e/;orhZ ¼intermediate½ Fkk ftlus dsoy vkbZVhlh vkxs (Pass on) dh Fkh] ,slh fLFkfr esa izkFkhZ@vfHk;qDr dk d`R;] fnukad 06-07-2022 ds lhchvkbZlh (CBIC) ds }kjk tkjh ifji= esa fn, x, Li"Vhdj.k ds vuqlkj] /kkjk 122 ¼1½¼vkbZ½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr gh vkrk gS] u fd /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZrA bl izdkj og dsoy vFkZn.M ds fy, gh mRrjnk;h gSA mudk ;g Hkh rdZ gS fd vfHk;qDr dks dj fu/kkZj.k dk dksbZ uksfVl gh ugha fn;k x;k gS rFkk U;k;ky; dks dqy dj dk izHkko ns[kuk gS tks dsoy 94]70]235@&:i;s dk gh gSA mudk ;g Hkh rdZ gS fd fnukad 28-05-2024 dks gh ifjoknh foHkkx us ryk'kh dk;Zokgh dh ,oa mlh fnu os vfHk;qDr dks fcuk fxj¶rkjh ds dkj.k crk, vius lkFk fnYyh ls t;iqj fLFkr dk;kZy; esa ys vk, ,oa fnukad 30-05-2024 dks fxj¶rkj fd;k x;k] rc rd mls voS/k fgjklr esa j[kkA ckn esa lEeu fn;k ,oa ml ij fy[k fn;k fd og LosPNk ls gh rhu fnu rd muds dk;kZy; esa jgk] blls Li"V gS fd vfHk;qDr dks fnukad 28-05-+2024 dks gh mBkdj ys vk, Fks vkSj nks fnu rd voS/k vfHkj{kk esa j[kk gSA vius mDr rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd, x, gSa%& 1- foRr ea=ky; jktLo foHkkx dsUnzh; vizR;{k dj ,oa lhek 'kqYd cksMZ dk funsZ'k la[;k 01@2025&th,lVh fnukad 13-01-+2025 2- 1996 ,llhlh vkWuykbu ,ih 206

[2025:RJ-JP:14487] (3 of 14) [CRLMB-11693/2024] bdcky dkSj&cuke&MhvkbZth jktLFkku vk- fn- 02-04-1996 3- 2023 ,lhlh vkWuykbu ih ,.M ,p 3598 iz.ko xqIrk&cuke&;wfu;u vkWQ bf.M;k vk-fn- 07-12-2023 4- fjV ;kfpdk la[;k 21912@2024 Vh jkeknsoh&cuke&rsyaxkuk jkT; vk-fn- 26-09-2024 mudk ;g Hkh rdZ gS fd vfHk;qDr dks fxj¶rkj fd, tkus ds vk/kkj ,oa dkj.k Hkh QnZ fxj¶rkjh esa vafdr ugha fd, x, gSa] cfYd vkSipkfjd fpUgksa (Tick Mark) dk iz;ksx fd;k gqvk gS] tks i;kZIr ugha gS vkSj fxj¶rkjh ds vk/kkj ,oa dkj.k fyf[kr esa vafdr fd;k tkuk vkKkid gS] ftldh ikyuk ugha dh xbZ gSA vius mDr rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd, x, gSa%& 1- ¼2024½ 8 ,llhlh 254 izchj iqjdk;LFk&cuke&,ulhVh vkWQ fnYyh vkns'k fnukad 15-05-2024 2- fjV ;kfpdk¼vkijkf/kd½ la[;k 3770@2024 f{kfrt ?khyfM;ky&cuke&th,lVh egkfuns'kd vk-fn-16-12-2024 3- ¼2024½ 7 ,llhlh 576 iadt caly&cuke&;wfu;u vkWQ bf.M;k ,oa vU; vk-fn-03-10-2023 mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr ds fo:) izdj.k esa dksbZ lk{; ugha gS dsoy mlds laLohd`fr dFku tks /kkjk 70 dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr ys[kc) fd, x, gSa] ds vk/kkj ij gh mls izdj.k esa vfHk;qDr cuk;k x;k gSA mDr laLohd`fr dFkuksa dks vfHk;qDr }kjk igys gh okfil ys fy;k x;k gS] ,slh fLFkfr esa mu dFkuksa dk dksbZ egRo ugha gS rFkk ;s dFku lk{; esa xzkg~; Hkh ugha gS vkSj dsoy bu dFkuksa ds vk/kkj ij gh mls vijk/k ls lEc) ugha fd;k tk ldrk gSA mudk ;g Hkh rdZ gS fd vfHk;qDr ds laLohd`fr dFku lk{; esa vxzkg~; gSa] blfy, mlds dFkuksa ij fo'okl ugha fd;k tk ldrk gSA vius rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; is'k fd, x, gSa%&

[2025:RJ-JP:14487] (4 of 14) [CRLMB-11693/2024] 1- ¼2015½ 4 ,llhlh 435 ,- rktqnhu&cuke&;wfu;u vkWQ bf.M;k vkns'k fnukad 10-10-2014 2- 2023 ,llhlh vkWuykbu fnYyh 657 jeu Hkwjkfj;k&cuke&izorZu funs'kky; vk-fn- 08-02-2023 3- ¼1998½ 7 ,llhlh 337 lqjs'k cw/kjey dkykuh&cuke&egkjk"Vª jkT; vk- fn- 15-09-1998 fo}ku vf/koDrk izkFkhZ@vfHk;qDr dk ;g Hkh rdZ gS fd /kkjk 132 dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds vUrxZr Hkh vf/kdre n.M 5 o"kZ ds dkjkokl dk gS vkSj izkFkhZ@vfHk;qDr yxHkx 10 ekg dh vof/k dkjkx`g esa O;rhr dj pqdk gSA ,slh fLFkfr esa fuEu U;kf;d fofu'p;ksa ds izdk'k esa izkFkhZ@vfHk;qDr tekur ij eqDr fd, tkus dk vf/kdkjh gSA 1- vjus'k dqekj&cuke&fcgkj jkT; 2- lR;sUnz dqekj vfUry&cuke&lhchvkbZ 3- ¼2023½ 115 th,lVhvkj 297 xqtjkr jkT;&cuke&pwMkeuh ijes'ojj v;~;j ,oa vU; vk-fn- 17-07-2023 fo}ku vf/koDrk izkFkhZ@vfHk;qDr dk ;g Hkh rdZ gS fd izdj.k 'keuh; vijk/k dh Js.kh esa vkrk gSA mlds fo:) vkjksi&i= ¼ifjokn½ Hkh izLrqr fd;k tk pqdk gSA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr ds Qjkj gksus dk Hkh dksbZ vUns'kk ugha gSA mudk ;g Hkh rdZ gS fd vc fdlh izdkj dk vUos"k.k izkFkhZ@vfHk;qDr ls 'ks"k ugha gSA mls vfHkj{kk esa j[kus ls fdlh mn~ns'; dh izkfIr gksus okyh ugha gSA mudk ;g Hkh rdZ gS fd MhththvkbZ (DGGI) ds vuqlkj bl lEiw.kZ izdj.k esa ekLVj ekb.M eukst dqekj Fkk ftls bl izdj.k esa fxj¶rkj ugha fd;k tk ldk gS rFkk vU; 104 QeksZa ds lEcU/k esa og tekur ij eqDr gSA ,slh fLFkfr esa izkFkhZ@vfHk;qDr Hkh tekur ij eqDr fd, tkus dk vf/kdkjh gSA vr% mls tekur ij eqDr fd;k tk,A vius rdksZa ds leFkZu esa mudh vksj ls fuEu fofu'p; izLrqr fd,& 1- ¼,llh½ ,l,yih ¼fØ-½ 13644@2024 fo'kky vxzoky&cuke&;wvksvkbZ vkns'k fnukad 23-10-2024

[2025:RJ-JP:14487] (5 of 14) [CRLMB-11693/2024] 2- ¼,llh½ ,l,yih ¼fØ-½ 8740@2024 vklqrks"k xxZ&cuke&;wvksvkbZ vkns'k fnukad 26-07-2024 3- ¼,llh½ fØfeuy vihy la[;k 2784@2024 ;'k xks;y&cuke&;wvksvkbZ vkns'k fnukad 28-06-2024 4- ¼,llh½ ,l,yih ¼fØ-½ 51956@2023 ;wvksvkbZ&cuke&ftrsUnz dqekj xqIrk vkns'k fnukad 03-01-2024 5- euq@,llhvksvkj@104814@2024 vCnqyethn vCnqy lRrkj eseu&cuke&xqtjkr jkT; vkns'k mDr U;kf;d fofu'p; is'k djrs gq, mudk rdZ jgk gS fd mDr fofu'p;ksa esa fu.khZr izdj.kksa esa ekuuh; mPpre ,oa mPp U;k;ky;ksa us /kkjk 132¼1½ ¼ch½¼lh½¼,Q½¼ds½ oLrq ,oa lsokdj vf/kfu;e ds vijk/k esa vfHk;qDrx.k dks tekur dk ykHk iznku fd;k gSA fo}ku vf/koDrk izkFkhZ@vfHk;qDr dk ;g Hkh rdZ jgk gS fd tekur izkFkZuk&i= fujLr djrs le; ekeys dh lekurk izkFkZuk&i= fujLr fd, tkus dk vk/kkj ugha ekuh tk ldrh] tSlk fd ekuuh; mPpre U;k;ky; ds fuEu U;kf;d fofu'p; esa vfHkfu/kkZfjr fd;k x;k gS%& 1990 ;wih lh-vkj-vkj- 93 iSjk 5 'kksHkkjke&cuke&mRrj izns'k jkT; vkns'k fnukad 30-09-1991 bl izdkj var esa muds }kjk izkFkhZ@vfHk;qDr dk tekur izkFkZuk&i= Lohdkj dj mls tekur ij eqDr fd, tkus dk fuosnu fd;k gSA blds foijhr fo}ku vf/koDrk Hkkjr la?k dk rdZ gS fd izkFkhZ@vfHk;qDr us u dsoy ^^feF;k vkbZVhlh^^ (fraudulent input tax credit) vkxs (pass on) dh gS] cfYd /kkjk 16¼2½¼ch½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds fo:) Lo;a mudk mi;ksx (avail) Hkh fd;k gSA izkFkhZ@vfHk;qDr ds O;olk; ds izeq[k LFkku ij mldh vkiwfrZdrkZ QeZ (supplier firm) vfØ;k'khy (non-operational) gksuk ik;k x;k gSA ,slh fLFkfr esa bu QeksZa ds }kjk vkxs (pass on) dh xbZ feF;k vkbZVhlh (fraudulent input tax credit) vuqfpr (ineligible) FkhA izkFkhZ@vfHk;qDr ds }kjk mDr feF;k QeZ eSllZ vkse fr:ifr

[2025:RJ-JP:14487] (6 of 14) [CRLMB-11693/2024] eSVy (fake firm) }kjk tkjh tkyh chtdksa (fake invoices) ds vk/kkj ij mDr feF;k vkbZVhlh (fraudulent input tax credit) mi;ksx (avail) esa yh xbZ gS] tSlk fd mlds }kjk vius dFkuksa esa Li"Vr% izdV fd;k x;k gSA mudk ;g Hkh rdZ gS fd mDr feF;k vkbZVhlh (fraudulent input tax credit) dk ftu chtdksa (invoices) ,oa foi=ksa (bills) ds vk/kkj ij mi;ksx (avail) fd;k x;k gS mu foi=ksa (bills) ds lEcU/k esa fdlh izdkj dk eky vFkok lsok dh vkiwfrZ (supply) ugha dh xbZ gS vkSj ,slh fLFkfr esa ;g d`R; /kkjk 132 ¼1½¼ch½¼lh½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr 5 o"kZ ds n.M ls n.Muh; vijk/k gSA fo}ku vf/koDrk Hkkjr la?k dk ;g Hkh rdZ gS fd vfHk;qDr ds dFku LoSfPNd Fks ;k ugha] ;g fopkj.k ds le; ns[ks tkus ;ksX; gSA vfHk;qDr ds }kjk vius dFku okfil fy, tkus dk izkFkZuk&i= is'k fd;k Fkk ijUrq mlds dFkuksa ds vfrfjDr vfHk;qDr dk eksckby Qksu cjken fd;k x;k gS rFkk vU; lk{; Hkh i=koyh ij ekStwn gSaA mudk rdZ gS fd QnZ fxj¶rkjh fyf[kr esa gS tks foLr`r gS rFkk mlesa fxj¶rkjh ds vk/kkjksa dk vadu fd;k gqvk gSA mudk rdZ gS fd tgka rd fo}ku vf/koDrk vfHk;qDr dk ;g rdZ fd izkFkhZ@vfHk;qDr }kjk 21 djksM+ esa ls 20 djksM+ :i;s ls vf/kd dh vkbZVhlh vkxs ¼pass on½ dj nh Fkh rks bl lEcU/k esa fnukad 06-07-2022 dk ifji= izkFkhZ@vfHk;qDr dks /kkjk 132 oLrq ,oa lsokdj vf/kfu;e ds vijk/k ls mUeksfpr ugha djrk gS oju blh ifji= esa ;g Li"V mYysf[kr gS fd&It may also be noted that in such cases of wrongful/fraudulent availment or utilization of input tax credit, or in cases on issuance of invoices without supply of goods or services or both, leading to wrongful availment or utilization of input tax credit or refund of tax, provisions of Section 132 of the CGST Act may also be invokable, subject to conditions specified therein, based on facts and circumstances of each case. izkFkhZ@vfHk;qDr ds fo:) ifjokn ¼vkjksi&i=½ esa yxHkx 21 djksM+ 21 yk[k :i;s dh jkf'k dh feF;k vkbZVhlh (fraudulent input tax credit) mi;ksx (avail) ,oa vkxs (pass on) djus dk vk{ksi gSA mudk ;g Hkh rdZ gS fd /kkjk 132

[2025:RJ-JP:14487] (7 of 14) [CRLMB-11693/2024] ¼1½¼ch½¼lh½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e esa dqy dj dh pksjh dk izHkko ns[kk tk,xk u fd dj izfr/kkj.k dk izHkkoA mudk ;g Hkh rdZ gS fd eukst dqekj dks iwoZ esa fxj¶rkj fd;k x;k Fkk vkSj tekur ij NksM+ fn;k x;k FkkA mlds i'pkr~ ekuuh; mPpre U;k;ky; esa fjV ;kfpdk izLrqr gksus ij ekuuh; mPp U;k;ky; us mldh fxj¶rkjh ij jk yxk j[kh gSA mudk ;g Hkh rdZ gS fd izdj.k cM+h jkf'k;ksa ds dj dh pksjh dk gS tks lksps le>s <ax ls fd;k x;k vijk/k gSA mDr vijk/k dks vU; vijk/kksa ls vyx cuk;k x;k gS rFkk ,sls vkfFkZd vijk/k esa tekur dh lqfo/kk ugha nh tkuh pkfg,A ,sls xEHkhj izd`fr ds vijk/k esa izkFkhZ@vfHk;qDr dks tekur ij eqDr ugha fd;k tk,A vius rdksZa ds leFkZu esa mudh vksj ls fuEu fofu'p; Hkh izLrqr fd, x, gSa%& 1- 2- 3- xqtjkr jkT;&cuke&eksguyky threyth iksjoky ,oa vU; ,vkbZvkj 1987 ,llh 1321 4- 5- mDr rdksZa ds izfrmRrj esa fo}ku vf/koDrk izkFkhZ@vfHk;qDr us dFku fd;k fd vfHk;qDr ds fo:) /kkjk 132¼1½¼,½ dsUnzh; oLrq ,oa lsok vf/kfu;e dk vijk/k ugha curk gS] cfYd /kkjk 132¼ch½¼lh½¼,Q½¼,y½ dsUnzh; oLrq ,oa lsok vf/kfu;e dk gh ekeyk curk gSA tks QthZ QesZa cukbZ xbZ gSa os eukst dqekj }kjk cukbZ xbZ gSaA izkFkhZ@vfHk;qDr ds laLohd`fr ds dFku lk{; esa xzkg~; ugha gSaA geus mHk; i{k ds rdksZa ij euu fd;kA i=koyh ij miyC/k lkexzh ,oa izLrqr fofu'p;ksa dk /;kuiwoZd voyk u fd;kA

[2025:RJ-JP:14487] (8 of 14) [CRLMB-11693/2024] la{ksi esa izdj.k ds rF; bl izdkj gSa fd vklwpuk vf/kdkjh oLrq ,oa lsok dj vklwpuk egkfuns'kky;] t;iqj ds vf/kdkfj;ksa }kjk eSllZ dud lhlhvkj fyfeVsM ,oa vkiwfrZdrkZ bdkbZ;ksa dh tkap djus ij izkFkhZ@vfHk;qDr dh igpku dh] tks ^^vkse fr:ifr eSVy^^ dk ekfyd gS ftldk eq[; O;kolkf;d LFkku fnYyh gSA ftldh QeksZa ls fcuk eky Hksts] QthZ@tkyh fcy tkjh djuk ik, tkus ds vk/kkj ij fnukad 28-05-2024 dks ryk'kh dh dk;Zokgh dh ftlesa mDr QeZ ^^eSllZ vkse fr:ifr eSVy^^ ds izksijkbZVj&izkFkhZ@vfHk;qDr dh QeZ ,y&1] ,y&2 o ,y&3 dk lapkyu eukst dqekj }kjk fd;k tkuk ik;k x;kA ryk'kh esa vfHk;qDr dk eksckby Qksu tCr fd;k x;k ftlesa vkifRrtud nLrkost ik, x,A tkap esa vfHk;qDr }kjk viuh QeZ dk th,lVh esa iath;u djkuk ,oa dkWij LØsi dh dPps esa fcuk fcy dh [kjhn o cspku dk dk;Z 'kq: djuk ik;k x;kA fnYyh ls ckgj eky dh lIykbZ ds fy, mlus viuh mDr QthZ QeZ ds fcy tkjh fd,] dPpk eky eSllZ dud lhlhvkj fyfeVsM o vU; QeksZa dks lIykbZ fd;k ijarq HkkSfrd lR;kiu ij mDr QeZ ek s ij ugha FkhA bu fcyksa dh ,ot esa izkFkhZ@vfHk;qDr buokWbl dher dk ,d izfr'kr udn esa izkIr djrk FkkA bl izdkj mldh QeZ esa vk, gq, QthZ QeksZa ds djhc 21 djksM+ :i;s vkbZVhlh dk ykHk mBk;kA izkFkhZ@vfHk;qDr us viuh QeZ dks eky@lsokvksa dh vkiwfrZ ds fcuk QthZ pkyku tkjh fd, x, rFkk mlds th,lVhvkj&1 ds vkadM+ksa ds vuqlkj vfHk;qDr us viuh ykHkkFkhZ QeksZa dks fcuk fdlh eky ,oa lsok dh vkiwfrZ ds fcuk fcy tkjh dj QthZ pkykuksa ds vk/kkj ij udyh [kkrs ;k nLrkost rS;kj dj xyr tkudkjh izLrqr dj djhc 20 djksM+ :i;s dk vuqfpr (ineligible) th,lVh vkbZVhlh dks vkxs (pass on) fd;k gS&&&vkfn vkfnA i=koyh ds voyk u ls izdV gksrk gS fd izkFkhZ@vfHk;qDr ds fo:) ;g vfHk;ksx gS fd mlds }kjk viuh QeZ eSllZ vkse fr:ifr eSVy dh bdkbZ;ksa ,y&1] ,y&2 o ,y&3 QeksZa ftudk lapkyu eukst dqekj }kjk fd;k tk jgk Fkk] ls eSllZ dud lhlhvkj fyfeVsM] lq[kyku f'koukjk;.k jsoskM+h ,oa vU; ykHkkFkhZ QeksZa esa dkWij o vU; eSVj LØsi dPps esa lIykbZ djus ds ckn mls oS/k fn[kkus ds fy, o buiqV V l ØsfMV dk ykHk izkIr djus ds fy, mDr QeksZa dks

[2025:RJ-JP:14487] (9 of 14) [CRLMB-11693/2024] viuh QthZ QeZ ls QthZ fcy tkjh djrs gq, mldh QeZ ds [kkrk cfg;ksa esa vk, QthZ QeksZa ds djhc 21 djksM+ :i;s dh vkbZVhlh izkIr gksus ij mldk mi;ksx (avail) djrs gq, vkxs ykHkkFkhZ QeksZa dks fcuk eky dh vkiwfrZ fd, tkjh dj] 20 djksM+ :i;s ls vf/kd jkf'k dk vuqfpr th,lVh vkbZVhlh vkxs (pass on) fd;k] QthZ vkbZVhlh mi;ksx (avail) dh ,oa QthZ chtd (invoices) eSllZ dud lhlhvkj fyfeVsM ds uke ls tkjh fd,A vfHk;qDr }kjk izkIr buokWbl ftu mDr QeksZa ls lEcfU/kr Fkha] os rFkk izkFkhZ dh QeZ] lHkh vfLrRoghu ikbZ xbZ gSaA mlus mDr jkf'k dk ,d izfr'kr deh'ku udn esa izkIr fd;kA bl izdkj mlds fo:) /kkjk 132¼1½¼ch½¼lh½ ¼vkbZ½ ,oa /kkjk 132¼5½ dsUnzh; oLrq ,oa lsokdj vf/kfu;e] 2017 ds n.Muh; vijk/kksa dk vfHk;ksx gSA vfHk;qDr ds ys[kc) fd, x, dFkuksa esa Hkh mDr rF; gh lkeus vk, gSaA vUos"k.k ls izFke&n`"V~;k ;g izdV gksrk gS fd ftu QthZ QeksZa ds }kjk vfHk;qDr }kjk eky fHktokuk tkuk crk;k gS] mDr QeksZa }kjk dHkh dksbZ eky Hkstk gh ugha x;k gSA bl lEcU/k esa tks Hkh chtd (invoice) tkjh (generate) fd, x, gSa os QthZ (Fake) gSaA izkFkhZ@vfHk;qDr ds fo:) cgqr cM+h jkf'k ds dj dh pksjh dk vfHk;ksx gSA tgka rd fo}ku vf/koDRkk izkFkhZ@vfHk;qDr dk ;g rdZ gS fd laLohd`fr dFku dks vfHk;qDr }kjk okfil ys fy;k x;k Fkk rks bl lEcU/k esa gekjs fopkj ls dsoy ek= dFkuksa (Retraction) dks okfil fy, tkus ls ;g ugha ekuk tk ldrk gS fd tks c;ku fn, x, Fks] os vfHk;qDr }kjk LosPNk ls ugha fn, x,A vfHk;qDr ds laLohd`fr ds dFku ifjoknh foHkkx }kjk tcju fy, x, gksa] ;g rF; bl izØe ij ns[ks tkus ;ksX; ugha gSA izFke&n`"V~;k i=koyh ds voyk u ls ;g izdV gksrk gS fd vfHk;qDr dh ryk'kh fnukad 28-05-2024 dks 'kq: dh xbZ Fkh ,oa lEeu tkjh dj mlds dFku ys[kc) fd, x, Fks tks v/kwjs jgus ds dkj.k igys fnukad 29-05-2024 ,oa rRi'pkr nqckjk dFku v/kwjs jgus ds dkj.k fnukad 30-05-2024 ds fy, lEeu tkjh fd;k x;kA vfHk;qDr dks ifjoknh foHkkx ds }kjk lEeu tkjh djuk Lo;a vfHk;qDr us vius dFkuksa esa dgk gSA bl izdkj vfHk;qDr dks

[2025:RJ-JP:14487] (10 of 14) [CRLMB-11693/2024] leqfpr lEeu tkjh dj izfØ;k dk ikyu djrs gq, dFku ys[kc) fd;k tkuk izdV gks jgk gSA fo}ku vf/koDrk vfHk;qDr dk ;g Hkh dFku jgk gS fd vfHk;qDr dks fnukad 28-05-2024 ls fnukd 30-5-2024 rd voS/k vfHkj{kk esa j[kk x;k rks bl lEcU/k esa vfHk;qDr dh ryk'kh ds mijkar fnukad 28-05-2024 ls fnukd 30-05-2024 rd mldks tkjh lEeu dh vuqikyuk esa mlds dFku ys[kc) fd;k tkuk ,oa fnukad 30-05-2024 dks mls tfj, QnZ fxj¶rkj fd;k tkuk] ftldh lwpuk vfHk;qDr dh iRuh dks fn;k tkuk miyC/k nLrkostksa ls izdV gks jgk gSA QnZ fxj¶rkjh ij lk{kh uohu ds gLrk{kj Hkh gSa] ftldh izfr Hkh vfHk;qDr dks iznku dh xbZ gSA fxj¶rkjh ds i'pkr~ fnukad 31-05-2024 dks ,l,e,l jktdh; vLirky esa vfHk;qDr dk esfMdy Hkh djok;k x;k gS ftlesa mlds 'kjhj ij fdlh izdkj dh pksV ugha ikbZ xbZ gSA QnZ fxj¶rkjh dk voyk u djus ls mlesa vfHk;qDr dh fxj¶rkjh ds leqfpr vk/kkj ,oa dkj.k vafdr gksuk nf'kZr gksrk gSA ,slh fLFkfr esa izFke n`"V~;k vfHk;qDr dks nks fnu rd voS/k fgjklr esa j[ks tkus ,oa fxj¶rkjh ds vk/kkj rFkk dkj.k vafdr ugha fd, tkus lEcU/kh rdZ Lohdkj fd, tkus ;ksX; ugha gSA i=koyh ij vuqla/kku ls ;g rF; vkuk Hkh izdV gks jgk gS fd vfHk;qDr dk eksckby Qksu tCr fd;k x;k gS] ftlesa ik, x, nLrkostksa ls vfHk;qDr dk mDr QthZ QeZ eSllZ vkse fr:ifr eSVYl dk vkWijsVj gksuk ik;k x;k gSA vfHk;qDr ds dFkuksa dh fjdkWfMZax Hkh dh xbZ gS] ftlls ,slk izrhr gksrk gS fd mlds dFku fcuk fdlh /kedh] nokc ;k izyksHku ds ys[kc) fd, x, gSaA foHkkx }kjk vfHk;qDr dh QeZ ,oa vU; lEcfU/kr QeksZa ftUgsa vkbZVhlh vkxs (pass on) fd;k x;k gS] dk lR;kiu fd;k x;k gS] ftuesa lHkh QeZsa QthZ ik;h x;h gSaA ekuuh; mPpre U;k;ky; us vius U;kf;d fofu'p; xqtjkr jkT;&cuke&eksguyky threyth iksjoky ,oa vU; ,vkbZvkj 1987 ,llh 1321 esa Hkh vkfFkZd vijk/kksa ds lEcU/k esa fuEu izdkj fu/kkZfjr fd;k gS fd& The entire Community is aggrieved if the economic offenders who ruin the economy of the State are not brought to books. A murder may be committed in the heat of moment upon passions

[2025:RJ-JP:14487] (11 of 14) [CRLMB-11693/2024] being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the Community in the system to administer justice in an even handed manner with- out fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the National Economy and National Interest. blh izdkj bl U;k;ky; dh led{k ihB us vfHk;qDr dh tekur ;kfpdk fujLr djrs gq, vius fofu'p; vfuy dqekj&cuke&;wfu;u vkWQ bf.M;k ,dyihB fofo/k tekur izkFkZuk&i= la[;k 15833@2023 vkns'k fnukad 19-02-2024 esa ;g vfHkfu/kkZfjr fd;k gS fd& Heard and perused the charge sheet, so also, the law referred by both the parties. The allegation in the charge sheet itself speaks and states that accused-petitioner has generated the fake ITCs of Rs.20,28,40,841/-. It is settled law that economic offences constitute a class apart and required to be scanned with a different approach in the matter of bail. bl U;k;ky; dh led{k ihB us ,d vU; U;kf;d fofu'p; Smt. (S.B.Criminal Misc. Bail Application No. 1870/2015, 1547/2015, 1257/2015 decided on 26-3-2015) esa fuEu izdkj fu/kkZfjr fd;k gS fd& In economic offences as in the present cases interest of the national economy is adversely effected and, therefore, while considering the question of grant of bail to an accused, it should be seen whether it is desirable in national interest or not. vfHk;qDr ds }kjk fd;k x;k vijk/k ,d vkfFkZd vijk/k dh Js.kh esa vkrk gSA bl izdkj ds vkfFkZd vijk/kksa ds lEcU/k esa vfHk;qDr dh tekur ;kfpdk

[2025:RJ-JP:14487] (12 of 14) [CRLMB-11693/2024] fujLr djrs gq, ekuuh; mPpre U;k;ky; us vius U;kf;d fofu'p; Y.S. Jagan izdkj fu/kkZfjr fd;k gS fd& Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as grave offences affecting the economy of the country as a whole and thereby posing serious threat to the financial health of the country. While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations. blh izdkj ekuuh; mPpre U;k;ky; us vius ,d vU; U;kf;d fofu'p; Ram Narain Poply vs CBI AIR 2003 SCW 3257 esa fuEu izdkj fu/kkZfjr fd;k gS fd& The cause of the community deserves better treatment at the hands of the Court in the discharge of its judicial functions. The Community or the State is not a persona non grata whose cause may be treated with di ain. The entire community is aggrieved if economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the

[2025:RJ-JP:14487] (13 of 14) [CRLMB-11693/2024] Community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye, unmindful of the damage; done to the National Economy and National Interest, as was aptly stated in State of Gujarat v. Mohanlal Jitamalji Porwal and Anr., AIR (1987) 1321) tgka rd fo}ku vf/koDrk vfHk;qDr ds bl rdZ dk iz'u gS fd fnukad 06-07-2022 ds ifji= esa fn, x, Li"Vhdj.k ds vuqlkj] /kkjk 122 ¼1½¼vkbZ½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr gh vkrk gS] u fd /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr rks bl lEcU/k esa fnukad 06-07-2022 ds ifji= esa ;g Li"V mYysf[kr gS fd&It may also be noted that in such cases of wrongful/fraudulent availment or utilization of input tax credit, or in cases on issuance of invoices without supply of goods or services or both, leading to wrongful availment or utilization of input tax credit or refund of tax, provisions of Section 132 of the CGST Act may also be invokable, subject to conditions specified therein, based on facts and circumstances of each case. izdj.k ds rF;ksa esa izkFkhZ@vfHk;qDr ds }kjk fcuk eky dh lIykbZ fd, gq, tkjh chtdksa ls QthZ vkbZVhlh mi;ksx (avail) esa ysuk ,oa mls vkxs (pass on) fd;k tkuk vuqla/kku ls izFke&n`"V~;k izdV gks jgk gS] vr% izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk dk ;g rdZ Lohdkjs tkus ;ksX; ugha gS fd izkFkhZ@vfHk;qDr ds fo:) /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr vijk/k ugha curk gksA izdj.k eas vuqla/kku ds nkSjku tks lk{; ,oa lkexzh ladfyr dh xbZ gS] mlds voyk u ls izFke&n`"V~;k ;g fo'okl djus dk i;kZIr vk/kkj gS fd izkFkhZ@vfHk;qDr us eSllZ vkse fr:ifr eSVy ds uke ls QthZ dEiuh cukdj okLrfodrk esa lacaf/kr eky dh vkiwfrZ fd;s fcuk gh QthZ QeksZa ds tfj, eky ds

[2025:RJ-JP:14487] (14 of 14) [CRLMB-11693/2024] QthZ chtd (fake invoice) tkjh djrs gq, cgqr cM+h jkf'k yxHkx 21 djksM+ :i;s dks Lo;a mi;ksx (avail) fd;k rFkk vkxs (pass on) fd;k gSA izkFkhZ@vfHk;qDr us vR;Ur lksps&le>s <ax ls ;kstukc) rjhds ls mDr vijk/k dks dkfjr fd;k gSA vr% izdj.k ds rF;ksa ,oa ifjfLFkfr;ksa dks ns[krs gq, ,oa Åij of.kZr ekuuh; mPpre U;k;ky;ksa ds U;kf;d fofu'p;ksa ds izdk'k esa vijk/k dh xEHkhjrk dks ns[krs gq, izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA ifj.kker% izkFkhZ@vfHk;qDr eqpqdan ef.k vks>k dh vksj ls izLrqr ;g tekur izkFkZuk&i= varxZr /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk fujLr fd;k tkrk gSA (SHUBHA MEHTA),J AJAY KUMAR SINGHAL /01