Central Goods and Service Tax Delhi East vs Naval Kumar

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
RAJNISH BHATNAGAR
Central Goods and Service Tax Delhi East – Appellant
Versus
Naval Kumar – Respondent

Table of Content
1. petitioner investigates fictitious tax credit firms (Para 2 , 3 , 4)
2. respondents contest bail application evidencing cooperation (Para 6 , 8)
3. petitioner's argument emphasizes serious economic offences (Para 10 , 11)
4. respondents claim no evidence of non-cooperation or tampering (Para 13 , 14 , 15 , 16)
5. guidelines for cancelling bail highlight necessity of supervening circumstances (Para 19 , 20 , 21)
6. court denies cancellation of bail citing lack of evidence (Para 22)

JUDGMENT

Rajnish Bhatnagar, J. By virtue of this petition, the petitioner seeks directions thereby to set aside the order dated 24.11.2020 passed by the Ld. A.S.J., New Delhi, Patiala House Courts, in bail application No. 1795/2020 thereby, granting anticipatory bail to the respondents and consequentially cancel the same.

2. Brief facts of the case are that the petitioner (department) is investigating a case of fictitious firms engaged in generating and passing on fake input tax credit by issuing bogus invoices without actual supply of goods. It is alleged that M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to be fictitious an

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DELHI HIGH COURTRAJNISH BHATNAGARCentral Goods and Service Tax Delhi East – AppellantVersusNaval Kumar – Respondent

DELHI HIGH COURT
RAJNISH BHATNAGAR
Central Goods and Service Tax Delhi East – Appellant
Versus
Naval Kumar – Respondent