Parvej S/O Shoukat Khan vs. Union Of INDIA

Order 24/02/2025 The instant bail application under Section 483 BNSS, 2023 has been filed on behalf of the accused petitioner who has been arrested

in connection

with complaint No.DGGI/INV/GST/3213/2024/DD (ADMN)-O/0 ADG-DGGI-ZU- Jaipur for offence under Section 132 (1)(B)(C)(F) of Central Goods and Service Tax Act, 2017 . Learned counsel for the petitioner contends that the petitioner has falsely been implicated in this case. He submits that the alleged offences are triable by magistrate, for which, maximum punishment is five years. It is contended that as per the case set up against the petitioner, during investigation conducted by the Department, the petitioner availed fake/bogus ITC for the firms opened by him and his employees on the basis of invoices

[2025:RJ-JP:9325] (2 of 3) [CRLMB-16267/2024] without supplying the goods. In this regard, learned counsel contends that the respondent Department inquired five firms, out of which, four firms have no concern with the petitioner. The firm belonging to the petitioner was not found fake and no fake ITC has been received by him. The petitioner has already deposited due GST in time. It is also argued that the statement recorded under Section 70 of the Act of 2017 by the respondent Department has been denied by the petitioner by submitting an application before the court below. Learned counsel submits that till date, tax liability has not been determined by the Department. Complaint has already been filed against the petitioner. He is in custody since 18.11.2024 whereas trial will take long time in its conclusion. Learned counsel submits has placed reliance upon recent order of Hon’ble Apex Court in the case of Rajiv Jindal v. State of UP (Special Leave Petition (Crl.) Nos.13548-13550/2024. He submits that in the said order, Hon’ble Apex Court has observed that in absence of any antecedents, there is no reason to deny bail to an accused in a case triable by magistrate. Per contra, Shri Kinsuk Jain, learned counsel for DGSI has vehemently opposed bail application. He submits that evasion of tax not only affects the economy of State but also causes a serious threat to the nation. The petitioner wrongly claimed input tax credit (ITC) of crores of rupees. It is argued that looking to the seriousness of the offences alleged against the accused petitioner, bail should not be granted. Having regard to the facts and circumstances of the case and considering the arguments advanced by learned counsel for both the parties, as also the fact that the alleged offences are triable by

[2025:RJ-JP:9325] (3 of 3) [CRLMB-16267/2024] magistrate, complaint has been filed against the petitioner in the court concerned; till date, tax liability has not been determined; he is in custody since 18.11.2024 and trial will take time in its conclusion but without commenting anything on the merits/demerits of the case, commenting anything on merits and demerits of the case, I deem it proper to allow the bail application. This bail application is accordingly allowed and it is directed that accused-petitioner- Parvez S/o Shri Shoukat Khan shall be released on bail provided he furnishes a personal bond in the sum of Rs.50,000/- (Rupees Fifty Thousand only) together with two sureties in the sum of Rs.25,000/- (Rupees Twenty Five Thousand only) each to the satisfaction of the learned Trial Court with the stipulation that he shall appear before that Court and any court to which the matter is transferred, on all subsequent dates of hearing and as and when called upon to do so. The observation made hereinabove is only for decision of the instant bail application and would not have any impact on the trial of the case in any manner. (ANIL KUMAR UPMAN),J LALIT MOHAN /752