Back
GURBIR SINGH
Lalit Dogra – Appellant
Versus
Commissioner, CGST – Respondent
JUDGMENT
Gurbir Singh, J.
Prayer in this petition under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case No.COMA/86/16.07.2022, under Sections 132 (1)(i) read with Section 132 (1)(c)(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram.
2. Reply on behalf of Central Goods and Services Tax (CGST) Commissionerate, Gurugram, through Rajesh Shrivastava, Superintendent, Anti Evasion, CGST, Gurugram, has been filed, which is ordered to be taken on record.
3. A report of officers of Anti Evasion, CGST revealed that some non-existent, bogus and non-operational firms namely M/s Barista Fashion, M/s Alexa Impecs Solutions, M/s Global Solar Solution and M/s EL Bella Export were accumulating very high amount of fraudulent Input Tax Credit (hereinafter called 'ITC'), on the basis of bogus purchase invoices from non-existent and fraudulent firms and further showing sale invoices at lower tax rate and claiming inverted tax refund, by filing and unloading fake documents including CA certificates. It was further found that the same modus operandi was used by cartel of economic offenders in filing bogus applications for refund consisting of various fake fir
The seriousness of the allegations and the amount involved can influence the court's decision on granting bail, considering the duration of the petitioner's custody.
Detention without substantial evidence and the principle of equal treatment in bail applications necessitate granting bail, especially when co-accused are already released.
Accused granted bail due to prolonged custody, lack of evidence, and the trial's lengthy nature, emphasizing the maintainability of the FIR will be adjudicated in trial.
Bail is the rule and denial is the exception; economic offences require careful consideration of evidence and the nature of accusations.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
