Krishna Murari Singh vs. Union Of INDIA And Ors

Held

The Court allowed the Interim Application, granting the Petitioner permission to travel abroad. The Court reasoned that the Petitioner may need to visit foreign countries for business conferences. To ascertain the likelihood of his return to India, the Court considered the property and family details furnished by the Petitioner, concluding that he is unlikely to abscond. The Court also noted that the conditions imposed would protect the interests of the Respondents. The Court directed the JMFC, Vashi, to return the Petitioner's passport, subject to the Petitioner furnishing an affidavit detailing his immovable properties within seven days. The Petitioner was restrained from selling or transferring the properties mentioned in the email. He was also directed to intimate Respondent No. 2 about his travel plans seven days prior to departure, provide his cell number and email address three days before leaving India, and return his passport to the JMFC, Vashi, within three days of his arrival in India. The Court also stipulated that after furnishing the affidavit to the Registrar (Judicial-II), the concerned Court should be informed about the return of the passport.

Facts

The Petitioner, Krishna Murari Singh, is accused of offences under Section 76 read with Section 132(1)(c), (d), (f) of the Central Goods and Service Tax Act, 2017. The prosecution alleges that the Petitioner collected approximately Rs. 6.30 crores in taxes from customers but failed to deposit it with the government. Further, it is alleged that ineligible input tax credit of Rs. 160 crores was claimed on transactions worth Rs. 8.70 crores through fictitious means, and fictitious invoices worth Rs. 11 crores were prepared, leading to the claim of Rs. 2 crores in input tax credit. The Petitioner was arrested on March 23, 2021, and his bail application was rejected by the Magistrate's Court. Subsequently, this Court granted him bail on May 6, 2021, with the condition of depositing his passport. The Petitioner filed an Interim Application seeking permission to travel abroad for business conferences and the return of his passport.

Key Issues

1. Whether the Petitioner should be granted permission to travel abroad for business purposes, considering the serious allegations of tax evasion and the pending investigation. 2. Whether the Petitioner's passport should be returned to him, subject to any conditions, to facilitate his international business travel. The Petitioner argued that he needs to travel abroad for business conferences, as evidenced by an email regarding a conference in Barcelona, Spain, and other planned international visits. He stated that he has already deposited Rs. 45 crores plus Rs. 5 crores under protest and that a final report has not yet been submitted. The Petitioner also offered to abide by any conditions imposed by the Court and provided details of his family and immovable properties. The Respondents (Union of India and others) opposed the application, contending that the alleged offences are serious in nature.