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PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
MANISHA BATRA
Narinder Kumar Joshi – Appellant
Versus
Directorate General, Goods & Service Tax Intelligence – Respondent
JUDGMENT :
Manisha Batra, J.
1. Both these petitions arise out of the same complaint and seek identical reliefs. With the consent of the respective parties, they were heard analogously and are disposed of by this common order.
2. Prayer in these petitions, filed under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, is for grant of regular bail to the petitioners in case arising out of Complaint/File No. DGGI/INT/INTL/979/2024-RU-DGGI- SML for offence under Section 132(l)(b) of the Central Goods & Service Tax Act, 2017 (for short 'CGST Act'), which is punishable under Section 132(1)(2) of the Goods & Service Tax Act, 2017 (for short 'GST Act').
3. Adumbrated facts as emanating from the record and relevant for the purpose of disposal of these petitions are that on receipt of an information in the office of the respondent-Directorate General, Goods & Service Tax Intelligence to the effect that a fictitious firm was formed under the name of M/s Dashmesh Traders, which was having GST No. 02BWAPS5236F1ZT, and this firm was engaged in availing and passing on fraudulent Input Tax Credit (for short 'ITC'), investigation was initiated by the respondent in order to ascertain the genuinen
Bail cannot be denied based solely on pending investigations of co-accused; each case must be evaluated individually, considering the right to a speedy trial as a fundamental right.
The court established that in cases of economic offences, while the gravity of the allegations is significant, the presumption of innocence and the nature of evidence must also be considered when dec....
Any offence under this Act may, either before or after institution of prosecution, be compounded by Commissioner on payment, by person accused of the offence, to Central Government or State Governmen....
Economic offences, especially involving large sums and serious allegations, require stringent scrutiny of the accused's conduct, including attempts to abscond and prior criminal history, to deny bail....
The severity of economic offences, the nature of evidence, and the larger interests of the public are crucial factors in determining bail under Section 132 of the Central Goods and Services Tax Act, ....
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
Bail is the rule and denial is the exception; economic offences require careful consideration of evidence and the nature of accusations.
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