Crl.O.P.No.20023 of 2021

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.11.2021

CORAM:

THE HON'BLE MR.JUSTICE M.DHANDAPANI

Crl.O.P.No.20023 of 2021

K.Muthukumaran

S/o.L.Krishnan ... Petitioner

Vs.

The Senior Intelligence Officer,

DGGI , Chennai Zonal Unit,

No.16, BSNL Building, Tower-II,

5^th and 8^th Floors, Greams Road,

Chennai-600 006. ... Respondent

PRAYER: Criminal Original Petition has been filed under Section 439 of

Cr.P.C, prayed to enlarge the petitioner on bail pending investigation in

R.R.No.32 of 2021 on the file of the respondent/complainant.

For Petitioner

: Mr.D.Selvaraju

For Respondent

: Mr.N.P.Kumar

Special Public Prosecutor

ORDER

The petitioner who was arrested on 02.10.2021 and remanded to

judicial custody for the offences under Sections 132 (1) ( c ) (ii) of GST Act

2017 in RR.No.32 of 2021 on the file of the respondent police, seeks bail.

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Crl.O.P.No.20023 of 2021

2. The case of the prosecution is that the petitioner prepared a bogus

invoice and committed fraud for not paying GST valuation to the tune of

Rs.5,49,34,000/-. Hence, the GST authorities registered a case against the

petitioner.

3. The learned counsel for the petitioner submits that the petitioner is

an innocent person and he is no way connected with the alleged offences and

he has been falsely implicated in this case. He further submits that the

petitioner already deposited a sum of Rs.26,00,000/- without prejudice his

rights before the GST authorities. Apart from that, the petitioner is ready to

deposit an amount of Rs.1 Crore out of which, Rs.50,00,000/- would be paid

at the time of coming out on bail and the remaining amount of

Rs.50,00,000/- within a period of six weeks and an undertaking affidavit has

has been filed to that effect and that the said deposit would be made in two

accounts at Rs.25,00,000/- each in one account and Rs.25,00,000/- each in

another

account

viz.,

GSTIN:33AQSPG9533A1ZX

and

GSTIN:33ABDCS4905P1Z1 respectively. He further submits that petitioner

has been jail from 02.10.2021. Hence he prays for grant of bail to the

petitioner.

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Crl.O.P.No.20023 of 2021

The relevant portion of the affidavit as follows:

2. I am given to understand......................... Accordingly, I submit

that without prejudice to my rights at the trial of the case, I undertake to

make/arrange for the payments as under, to the credit of viz.,

GSTIN:33AQSPG9533A1ZX and GSTIN:33ABDCS4905P1Z1 concerned in

the above RR.Nos.33 of 2021, 31 of 2021 and 32 of 2021 on the file of the

respondent ;

S.No.

State/Date of Payment

Amount (Rs)

01

Payment to be made prior to release on

bail into GSTIN: 33AQSPG9533A1ZX

[ Smart Management Services]

25,00,000/-

02

Payment to be made prior to the release

on bail, into GSTIN: 33ABDCS490P1Z1

[SDPS HR Solutions Private Limited]

25.00,000/-

03

Payment to be made within six weeks after

release on bail into GSTIN

:

33AQSPG9533A1Z[Smart Management

Services]

25,00,000/-

04

Payment to be made within six weeks after

release on bail into GSTIN

:

33AABDCS4905P1Z1 (SDPS HR

Solutions Private Limited]

25,00,000/-

Total 1,00,00,000/-

4. The learned Government Advocate (Crl.Side) submits that the total

amount is quantified at Rs.5,49,34,000/-, which has to be paid by the

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Crl.O.P.No.20023 of 2021

petitioner. However, he submits that without prejudice to the claim of the

respondent, the petitioner may be directed to deposit the sum of Rs.1 Crore

as undertaken and this Court may grant bail to the petitioner on stringent

co