Mayank Gautam @ Rishi vs. Union Of INDIA And 4 Others
Held
The Court found merit in the applicant's submissions that the names and statements of the alleged firm owners, as well as details of illicit transactions, were not on record. The Court also noted the applicant's lack of criminal history.
Facts
The applicant sought bail in a case involving allegations of creating fake firms for Input Tax Credit (ITC) under the CGST Act. The prosecution alleged the applicant created seven non-existent firms in others' names for illicit ITC claims.
Key Issues
Whether the applicant is entitled to bail given the lack of evidence regarding the alleged fake firms and illicit transactions, and the absence of criminal history.
Sections Cited
Section 132(1)(b), Section 132(1)(c), Section 132(10(i)
AI-generated summary — verify with the full judgment below
Court No. - 43 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 9305 of 2022 Applicant :- Mayank Gautam @ Rishi Opposite Party :- Union Of India And 4 Others Counsel for Applicant :- Suyash Agarwal Counsel for Opposite Party :- A.S.G.I.,G.A.,Parv Agarwal,Sr.
Advocate Hon'ble Ajay Bhanot,J.
By means of this bail application, the applicant has prayed to be enlarged on bail in Case Crime No. 01 of 2021 at Police Station New Mandi District Muzaffar Nagar under Sections 132(1)(b), 132(1)(c) and 132(10(i) CGST Act, 2017 at DGGI Dehradun Zonal Unit. The applicant is in jail since 29.09.2021. The bail application of the applicant was rejected by learned Sessions Judge, Meeut on 19.01.2022.
Shri Rakesh Ranjan Agrawal, learned Senior Counsel assisted by Shri Vandeep Nath, learned counsel for the applicant contends that the applicant has been falsely implicated in the instant case. The applicant did not register any fake firms with the GST Department. As per the Revenue case, seven firms were found to be non-existent which were created in the names of the others by the applicant and the principal offender Ashish Rajput for the purpose of fake Input Tax Credit (ITC).
It is contended that the
The judgment continues below.
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