Govind Agarwal vs. State Of U.P. And Another
Held
The Court held that the applicant's firm was involved in running a business from a bogus address with huge transactions not reflected in the firm's accounts. It also noted that offenses under IPC sections were alleged, for which no prior notice is required. Therefore, granting anticipatory bail was not deemed appropriate.
Facts
The applicant obtained GST registration for a business of packing material using a rented accommodation. Investigations revealed the business was operated from a different location in Kanpur, with no proper documentation or stock at the registered address. A significant inward supply was recorded, but outward supply and bank account activity did not reflect such large transactions, suggesting tax evasion.
Key Issues
Whether anticipatory bail should be granted in a case involving alleged economic fraud and tax evasion, particularly when offenses under the IPC are also invoked alongside GST provisions.
Sections Cited
Section 122, Section 132
AI-generated summary — verify with the full judgment below
1 Court No. - 69 Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 1337 of 2020 Applicant :- Govind Agarwal Opposite Party :- State of U.P. and Another Counsel for Applicant :- Anil Prakash Mathur Counsel for Opposite Party :- G.A. Hon'ble Dinesh Kumar Singh-I,J.
Heard Sri Anil Prakash, learned counsel for the applicant, and Sri B.A. Khan, learned A.G.A. for the State.
This anticipatory bail application (u/s 438 Cr.P.C.) has been moved seeking bail in Case Crime No.0864 of 2018 under sections 420, 467, 468, 471, 34 120B IPC & S.122 GST, Police Station Kosi Kalan, District Mathura , during the pendency of investigation.
As per FIR which has been lodged by the Assistant Commissioner, Sri Gulab Chand, the Proprietor of Govind Enterprises, namely Govind Agarwal (applicant) son of Sri Ajay Agrawal, resident of Rajpal Nagar Colony, N.H. Ranchi Bangar, Baad,
Mathura
had obtained
GST
Registration No.09CBIPA0305H1Z7 on 09.03.2018 from the Commercial Department, Divisional Office, Kosi Kalan Mathura through GST Portal for the purposes of business of packing material. At the time of making the said application, he had declared his I.D. e-mail ad
The judgment continues below.
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