Gurmeet Singh Batra @ Sahil vs. Union Of INDIA
Held
The Court granted bail to the applicant, noting the absence of any device to establish the creation of fake firms by the applicant and the fact that a co-accused with a more serious role was granted bail. The Court explicitly stated it was not opining on the merits of the case.
Facts
The applicant is accused of involvement in a racket creating fake firms and issuing bogus GST invoices without supply of goods/services, leading to fraudulent Input Tax Credit. The applicant was arrested and statements were recorded under Section 17 of the CGST Act.
Key Issues
The primary issue was whether the applicant, accused of assisting in the creation of fake firms and passing fraudulent ITC, deserved bail given the lack of direct evidence of his involvement in creating the firms and the bail granted to a co-accused.
Sections Cited
Section 17, Section 132(1)(b), Section 132(1)(c), Section 132(1)(f), Section 132(1)(l)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC:128135 Court No. - 86 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 20538 of 2024 Applicant :- Gurmeet Singh Batra @ Sahil Opposite Party :- Union of India Counsel for Applicant :- Parv Agarwal,Vivek Singh Hon'ble Nalin Kumar Srivastava,J.
This bail application has been filed by the applicant - Gurmeet Singh Batra @ Sahil seeking bail in Case No. 22362 of 2023 under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(1) and 132(1)(i) of C.G.S.T. Act, 2017, D.G.G.I. Ghaziabad Unit.
Brief facts of the case, as culled out from the record, are that the officers of D.G.G.I., Meerut Zonal Unit received an information that a racket indulged in creation of 3100 fake firms and issuance of bogus bills and invoices without any supply of goods and services had been busted by NOIDA police on 31.5.2023 and F.I.Rs. as case no. 203 of 2023 and 248 of 2023 were lodged which culminated into charge sheet. The analysis of data/ information, as shared by the NOIDA police, revealed that accused persons had created fake 3100 mother firms (2528 firms on removing duplicate entries) and passed on fake GST of Rs. 2645.29 crores. Since the matter was relating to the tax eva
The judgment continues below.
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