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MOHD. AZHAR HUSAIN IDRISI
Amit Gupta – Appellant
Versus
Directorate General of Gst Intelligence – Respondent
JUDGMENT
Mohd. Azhar Husain Idrisi, J.
Rejoinder affidavit filed today is taken on record.
2. Heard Sri V.P. Srivastava, learned Senior Counsel assisted by Sri Ashutosh Tiwari and Sri Sandeep Kumar Srivastava, learned counsel for the applicant and Sri Parv Agarwal and Sri Lakshya Kumar Singh, learned counsel for the opposite party as well as learned A.G.A.
3. The instant bail application has been filed on behalf of the applicant with a prayer to admit him on bail in Case Crime No. 2415 of 2021 under Section 132 (1)(c), 132(1) (2) and Section 132 (1)(i) of the CGST Act, 2017 read with Section 69 of CGST Act, Department DGGI, Meerut, during the pendency of trial.
4. Succinctly, prosecution case is that an intelligence input was received by the officers of DGGI, Meerut Zonal Unit that M/s Progressive Alloys (India) Private Limited and M/s Brilliant Metals Private Limited located at Delhi, which are said to be engaged in trading of non-ferrous metals are availing fake credit fraudulently, on the basis of bogus invoices without supply of goods or services. It is also alleged that the firms issuing bogus invoices are either found to be non-existent or having issued bogus invoices to M/s
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....
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....
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....
The main legal point established is the importance of procedural compliance in arrest procedures and the need for substantiated allegations in cases of wrongful input tax credit availing.
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 seriousness of economic offences does not alone justify bail denial; factors like trial delay and personal circumstances must also be considered.
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