CRL.M.C. 4528/2023 and connected matters

Page 1 of 9

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

%

Judgment reserved on:11^thDecember, 2023

Judgment delivered on: 19^thJanuary, 2024

+

CRL.M.C. 4528/2023

DIRECTORATE GENERAL OF GST INTELLIGENCE

..... Petitioner

Through:

Mr.Satish

Aggarwala,

Senior

Standing

Counsel

and

Mr.Anurag

Ojha, Senior Standing Counsel with

Mr.Gagan Vaswani, Advocate.

versus

JITENDER KUMAR

..... Respondent

Through:

Mr.Tanmay Mehta, Mr.Vijay Kasana,

Mr.Kshitij Chhabra and Mr.Chirag

Verma, Advocates.

+

CRL.M.C. 4529/2023 & CRL.M.A. 17313/2023 (stay)

DIRECTORATE GENERAL OF GST INTELLIGENCE

..... Petitioner

Through:

Mr.Satish

Aggarwala,

Senior

Standing

Counsel

and

Mr.Anurag

Ojha, Senior Standing Counsel with

Mr.Gagan Vaswani, Advocate.

versus

JITENDER KUMAR

..... Respondent

Through:

Mr.Tanmay Mehta, Mr.Vijay Kasana,

Mr.Kshitij Chhabra and Mr.Chirag

Verma, Advocates.

CORAM:

HON'BLE MR. JUSTICE AMIT BANSAL

JUDGMENT

1.

CRL.M.C.4529/2023 has been filed by the petitioner Directorate

General of GST Intelligence (DGGI) seeking setting aside of the order

Digitally Signed By:DINESH

KUMAR

Signing Date:19.01.2024

15:51:14

Signature Not Verified

CRL.M.C. 4528/2023 and connected matters

Page 2 of 9

dated 2^ndFebruary, 2023, passed by the learned Additional Sessions Judge

(ASJ), Patiala House Courts, New Delhi, granting anticipatory bail to the

respondent accused Jitender Kumar.

2.

CRL.M.C.4528/2023 has been filed by the petitioner DGGI seeking

setting aside of the order dated 24^thApril, 2023, whereby the learned ASJ

has dismissed the petition filed on behalf of the DGGI seeking cancellation

of the anticipatory bail granted to the respondent on 2^ndFebruary, 2023.

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 3^rdOctober, 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, the present respondent, Jitender Kumar, did not comply with

the aforesaid summons.

3.3

During search of the registered premises of 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 the smoking

mixture to M/s Harsha International. Upon search, it was found that no

business activity was being conducted from the registered premises of M/s

Digitally Signed By:DINESH

KUMAR

Signing Date:19.01.2024

15:51:14

Signature Not Verified

CRL.M.C. 4528/2023 and connected matters

Page 3 of 9

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 stated that no smoking

mixtures have been supplied by his firm to M/s Harsha International.

3.6

The co-accused Manish Goyal was arrested on 25^thNovember, 2022

under the allegations of having committed offences under Section 132(1)(b)

and (c) of the CGST Act.

3.7

The co-accused Manish Goyal preferred a bail application before the

learned ASJ, Patiala House Courts, New Delhi, which was allowed vide

order dated 21^stDecember, 2022 and he was released on regular bail.

3.8

Jitender Kumar preferred an anticipatory bail before the learned ASJ,

which was granted vide order dated 2^ndFebruary, 2023.

3.9

The DGGI moved an application before the Sessions Court, seeking

can