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RAJNISH BHATNAGAR
Pawan Goel – Appellant
Versus
Directorate General Of Gst Intelligence Gurugram – Respondent
JUDGMENT
Rajnish Bhatnagar, J. - The present application U/s 438 of Cr.P.C has been preferred by the petitioners challenging the order dated 04.02.2021 passed by the Ld. A.S.J., Patiala House Court, New Delhi by virtue of which anticipatory bail application of the petitioners had been rejected.
2. It is submitted by the Ld. counsel for the petitioners that the investigation against the company M/s KMG Industrial Traders Pvt. Ltd. in which the applicants are directors by GST department started in June 2018 and since then the investigation is still continuing. It is further submitted that the investigation in the present case pertains to availment of wrongful ITC to the tune of Rs. 22.42 Crores on the strength of certain invoices received from companies namely Galux International, M/s Shriram Overseas, M/s Delta Agrotech Pvt. Ltd. which were controlled by brothers Sanjay Dhingra and Gulshan Dhingra. It is further submitted that it is alleged against M/s KMG Ltd. that the company did not receive goods and only received invoices against which ITC was wrongly availed and the said invoices were not genuine. Rather, it has been argued that it is the case of the petitioners that they are not
The main legal point established in the judgment is the need for a determination of tax liability before arrest and prosecution, and the importance of assessing the nature and gravity of the accusati....
Anticipatory bail granted as petitioners cooperated with investigation, lack of prior offenses, and no necessity for custodial interrogation.
The main legal point established in the judgment is the need for a liberal interpretation of anticipatory bail provisions, considering the principles of Article 21 of the Constitution and the nature ....
The main legal point established in the judgment is that the power to arrest under the CGST Act, 2017 should be based on valid reasons and evidence, and that bail should be the rule and jail the exce....
Anticipatory bail granted despite serious economic offence allegations, emphasizing the principle of 'bail not jail' and the need for case-specific evaluation while ensuring compliance with investiga....
Bail should not be cancelled without supervening circumstances that are not conducive to a fair trial, and cogent reasons are required to justify the cancellation of bail.
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