The Guwahati High Court rejected a pre-arrest bail application under Section 438 Cr.P.C. filed by a taxpayer under Section 70 of the CGST Act. The court noted the applicant failed to cooperate or submit documents despite obtaining interim protection and suspected fraudulent activity involving fake invoices.
Pre-arrest bail application stands rejected.
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GAHC010041062022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : AB/635/2022
MUKESH GOYAL (PROPRIETOR OF M/S KHUSHBOO ENTERPRISE) AGED ABOUT 45 YEARS. S/O SHRI KRISHAN LAL PERMANENT RESIDENT OF HOUSE NO. 77/A, WARD NO. 5, ARYA UP NAGAR, NARWANA, JIND HARYANA-126116 AND PRESENTLY RESIDING AT PRABHAT APARTMENT, B BLOCK, 1ST FLOOR, KUNDIL NAGAR, BELTOLA, P.S BASISTHA, DIST. KAMRUP (M), ASSAM
VERSUS
THE UNION OF INDIA REP. BY DIRECTORATE GENERAL OF GST INTELLIGENCE GUWAHATI ZONAL UNIT.
Advocate for the Petitioner : MR. V SHARMA
Advocate for the Respondent : SC, DRI
BEFORE HONOURABLE MR. JUSTICE AJIT BORTHAKUR
ORDER
Date : 17.05.2022
Heard Mr. S. K. Gupta, learned senior counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Addl. Public Prosecutor for the State/respondent.
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By this petition filed under Section 438 Cr.P.C., the petitioner, namely, Shri Mukesh Goyal, has prayed for granting pre-arrest bail, apprehending arrest in connection with summons dated 17.08.2021 and 03.11.2021 under Section 70 of the CGST Act 2017.
The brief fact of the case is that the petitioner is the proprietor of a firm, namely, M/s Khushboo Enterprises, which deals with coal. The firm purchased coal from different dealers and sold the same to other parties in Assam, Bihar and other states as per orders received. On 17.08.2021 and 03.11.2021, the Directorate General of GST Intelligence, Guwahati Zonal Unit, issued summons under Section 70 of the CGST Act 2017, directing the petitioner to appear before the Investigating Officer of the case.
Mr. Keyal submits that after getting interim protection, the petitioner has not appeared before the Investigating Officer as per summons dated 17.08.2021 and 03.11.2021.
On perusal of the bail objection, it is seen that after getting interim protection, the petitioner has never co-operated with the Investigating Officer nor submitted any documents as required in the summons till date. It is also seen that the petitioner was involved in fraudulent activity to defraud Government exchequer by way of issuing fake sale invoices.
Considering all aspects, this Court is of the opinion that it is not a fit case to grant the privilege of pre-arrest bail to the petitioner.
Accordingly, the pre-arrest bail application stands rejected.
Return the case diary.
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This disposes of the anticipatory bail application.
JUDGE
Comparing Assistant
2 issues framed by the court
Whether the petitioner is fit for the grant of pre-arrest bail given failure to cooperate with summons.
Whether the apprehended arrest under Section 70 of the CGST Act 2017 warrants bail.
2 provisions across 2 enactments
Mukesh Goyal (Proprietor of M/s Khushboo Enterprise)
The Union of India Rep. by Directorate General of GST Intelligence Guwahati Zonal Unit
Ajit Borthakur
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
