IMPORTANT POINT
The judgment established that involvement in a large-scale economic fraud and attempts to violate bail conditions can render an accused ineligible for anticipatory bail.

JUDGMENT

1. CRL.M.C.2791/2023 and CRL.M.C.2792/2023 have been filed on behalf of the Directorate General of GST Intelligence (DGGI) seeking setting aside of the common order dated 21st December, 2022, passed by the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, granting anticipatory bail to the accused Chaman Goel and Chirag Goel.

2. CRL.M.C.6431/2023 has been filed on behalf of the accused Chaman Goel seeking setting aside of the order dated 29th August, 2023, passed by the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, whereby the anticipatory bail granted to Chaman Goel has been cancelled on the ground of violation of condition of anticipatory bail.

3. Brief facts, as agitated by the DGGI, are as follows:

3.1. The officers of DRI, Gandhidham and DGGI, acting on intelligence, intercepted 21 containers carrying smoking mixtures from Mundra Port, Gujarat on 3rd October, 2022. The samples taken therefrom were sent to the Central Revenues Control Laboratory (CRCL), Kandla, wherein it was revealed that the aforesaid smoking mixture was a spurious product and not fit for human consumption.

3.2. Investigation was started and summons were issued to the exporter company, M/s Harsha International. However, the proprietor of M/s Harsha International, Jitender Kumar, did not comply with the aforesaid summons.

3.3. During search of the registered premises of the exporter M/s Harsha International, it was revealed that no business activity relating to export was being carried out and a kirana store was being operated by the father of Jitender Kumar from the registered place of business.

3.4. During the course of investigation, it was found that M/s Radiant Traders, the manufacturers of smoking mixtures, had supplied their smoking mixture to M/s Harsha International, who exported the same. Upon search, it was found that no business activity was being conducted from the registered premises of M/s Radiant Traders and no goods or plant or machinery was found at their premises.

3.5. Subsequently, statement of the proprietor of M/s Radiant Traders, Manish Goyal, was recorded under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act), wherein he admitted that he was acting at the behest of Chirag Goel.

3.6. The accused Manish Goyal was arrested on 25th November, 2022 under the allegations of having committed offences under Section 132(1)(b) and (c) of the CGST Act.

3.7. The residential premises of the accused Chaman Goel, situated at Kamla Nagar, Delhi were searched on 7th December, 2022 and unaccounted cash to the tune of Rs. 99,95,000/-was found therein, in respect of which no explanation was given by the father of Chaman Goel, who was present there. Furthermore, from the CCTV footage of the premises, it was revealed that Chaman Goel had absconded from the house.

3.8. The accused Manish Goyal preferred a bail application before the learned Additional Sessions Judge (ASJ), Patiala House Courts, New Delhi, which was allowed vide order dated 21st December, 2022 and Manish Goyal was released on regular bail.

3.9. Chirag Goel and Chaman Goel were summoned by the DGGI, however, they did not join investigation and instead moved an application for grant of anticipatory bail, which was allowed by a common order dated 21st December, 2022 and both Chirag Goel and Chaman Goel were granted anticipatory bail subject to certain conditions.

3.10. One of the conditions imposed therein was that the accused persons shall not leave the country without the permission of the court. Despite the aforesaid condition, Chaman Goel attempted to leave the country. Consequently, an application for cancellation of anticipatory bail was filed on behalf of the DGGI which was allowed by the learned ASJ vide order dated 29th August, 2023 and the anticipatory bail was cancelled.

3.11. This Court had granted interim protection to Chaman Goel vide order dated 6th September, 2023 passed in CRL.M.C. 6431/2023 filed by Chaman Go