Bail application by an accused alleged to have created fake firms and passed fraudulent input tax credit of about Rs.190 crore under the GST law. Considering the gravity of the economic offence, recovered evidence and Supreme Court precedent on economic offences, bail was refused.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. Criminal Miscellaneous Bail Application No. 3486/2024
Dheeraj Singhal S/o Shri Bhagwat Prasad, R/o Villa No. A-173, Paramount Golf Forest, Greater Noida, Uttar Pradesh (At Present In Judicial Custody And Confined In Central Jail, Jaipur Since 08.02.2024 )
----Petitioner
Versus
Union Of India, Directorate Of Goods And Service Tax, Jaipur Zonal Unit, Jaipur, Rajasthan- 302001.
----Respondent
| For Petitioner(s) | : Mr. Aniket Seth with Mr. Chinmaya Seth |
|---|---|
| For Respondent(s) | : Mr. Kinshuk Jain, Sr. Standing Counsel for DGGI with |
| Mr. Sourabh Jain & | |
| Mr. Jai Upadhyay |
HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
Pronounced on
08/08/2024
izkFkhZ@vfHk;qDr dh vksj ls /kkjk 439 n.M izfdz;k lafgrk ds rgr ;g tekur izkFkZuk i= vkijkf/kd izdj.k la[;k vkj-,Q- uacj DGGI-INT-ARM-62024-Gr.CO/O ADG-DGGI-JZU-JAIPUR/2024 vijk/k varxZr /kkjk 132¼1½¼,½ ¼ch½¼lh½¼Mh½¼vkbZ½ ,oa /kkjk 132¼5½ dsUnzh; oLrq ,oa lsokdj vf/kfu;e] 2017 esa tekur dk ykHk fn, tkus dh izkFkZuk ds lkFk is'k fd;k x;k gSA
cgl lquh xbZA izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk dk rdZ gS fd izkFkhZ@vfHk;qDr dks izdj.k esa feF;k Qalk;k x;k gSA mudk rdZ gS fd ifjoknh foHkkx us mlds vkokl vkSj dk;kZy; LFkyksa ij fnukad 07-02-2024 dks ryk'kh dh dk;Zokgh dh Fkh vkSj ;g dk;Zokgh 23 ?k.Vs pyh Fkh ijUrq ryk'kh fooj.k ^^ vkbZ,u,l&02 ^^ esa fdlh izdkj dh nks"kh BgjkbZ tkus okyh (Incriminating) lkexzh ugha ik;k tkuk vafdr gSA mudk rdZ gS fd dsoy izkFkhZ@vfHk;qDr ds Lo;a
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ds dFkuksa ds vk/kkj ij mlds fo:) vijk/k cuuk ikrs gq, ifjokn ¼vkjksi&i=½ izLrqr dj fn;k gSA mudk rdZ gS fd foHkkx ds dehZ njoktk rksM+dj vanj ?kqls Fks vkSj mls ng'kr esa Mkydj ¼okLrfodrk esa mldh vfHkj{kk esa½ mlds dFku ys[kc) fd, x, gSa] ftudk fof/k dh n`f"V esa dksbZ egRo ugha gSA mudk ;g Hkh rdZ gS fd fnukad 07-02-2024 dks 8 ctdj 35 feuV ij mls lEeu tkjh fd;k x;k vkSj 8 ctdj 45 feuV ij mlds dFku ys[kc) dj fy, x, gSa] blls Li"V gS fd tks dFku ys[kc) fd, x, gSa os ncko esa djok, x, gSaA mudk ;g Hkh rdZ gS fd ryk'kh dh dk;Zokgh dk tks iapukek cuk;k x;k og lgh iapukek ugha gS] D;ksafd tks iap gSa os jktLFkku ds fuoklh gSaA ekSds dk dksbZ Lora= lk{kh ugha gSA mudk rdZ gS fd izkFkhZ@vfHk;qDr dks lh/ks gh t;iqj ykdj fopkj.k U;k;ky; esa izLrqr fd;k x;k gS vkSj dksbZ VªkaftV fjek.M ¼transit remand) ugha fy;k x;k gS] blfy, mldh fxj¶rkjh vkSj vfHkj{kk fof/k fo:) gks tkrh gSA mldk fof/k vuqlkj LFkkuh; fpfdRlky; ds fpfdRld ls ijh{k.k ugha djok;k x;k gS vkSj t;iqj ykdj ,l,e,l vLirky esa fpfdRldh; ijh{k.k djok;k x;k gSA
mudk vkxs ;g Hkh rdZ jgk gS fd ftu QthZ dEifu;ksa@QeksZa dks cuk, tkus vkSj muds lEcU/k esa feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) Dyse djus dk vk{ksi yxk;k x;k gS muesa ls izkFkhZ@vfHk;qDr dh nks gh dEifu;ka ¼eSllZ vkse b.VjizkbZtst ,oa eSllZ MhMh b.VjizkbZtst½ Fkha] tks fnukad 13-12-2020 ,oa 04-01-2023 dks can gks pqdh gSa vkSj bu dEifu;ksa ds lEcU/k esa 1 djksM+ 4 yk[k :i;s dh gh feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) vkxs ¼pass) fd;k tkuk crk;k gSA mudk rdZ gS fd vU; 45 dEifu;ksa ds lEcU/k esa dksbZ fjdkWMZ ugha gSA jktk xks;y uke dk deZpkjh tks fd futh O;olk; (Private Job) djrk gS] og vU; dEifu;ksa dk vfHkys[k (Record) la/kkfjr dj jgk Fkk vkSj muds lEcU/k esa leLr fooj.k vkfn ml ys[kiky (Accountant) us j[k j[ks FksA mudk rdZ gS fd tks ifjokn ¼vkjksi&i=½ izLrqr fd;k x;k gS mlds lkFk fdlh izdkj ds dksbZ feF;k chtd (fake invoice) vkSj th,lVh vkj&1 vFkok th,lVh vkj&2&, izLrqr ugha fd, x, gSa] ftlls ;g izdV gks fd izkFkhZ@vfHk;qDr us vfLrRofoghu dEifu;ka cukdj feF;k ^^vkbZVhlh^^ (fraudulent input tax credit)
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vkxs (pass) dh gSA mudk rdZ gS fd ftu lk{khx.k jktk xks;y ,oa 'kksfHkr dqekj ds dFkuksa ds vk/kkj ij mls vfHk;qDr cuk;k x;k gS mUgsa vkjksi&i= esa lk{kh ds :i esa la;ksftr ugha fd;k x;k gS] dsoy izorZu foHkkx ds vf/kdkjhx.k dks gh izdj.k esa lk{kh ds :i esa j[kk x;k gSA iapukek ds iap Hkh mlesa xokg ugha cuk, x, gSa ,oa vkjksi&i= esa og vof/k Hkh fof'k"V :i ls ugha n'kkZbZ xbZ gS ftlds nkSjku rFkkdfFkr vijk/k dkfjr gqvk gksA mudk ;g Hkh rdZ gS fd /kkjk 132¼1½ oLrq ,oa lsokdj vf/kfu;e] 2017 ds varxZr vijk/k cuus ds fy, vko';d gS fd /kkjk 73 o 74 oLrq ,oa lsokdj vf/kfu;e ds varxZr th,lVh dh ekax dh tkos] tks fd orZeku izdj.k esa ugha dh xbZ gSA fdlh izdkj dk dksbZ nhokuh nkf;Ro (Civil Liability) fu/kkZfjr ugha fd;k x;k gSA mudk ;g Hkh rdZ gS fd ftl dEiuh ¼eSllZ dud lhlh-vkj- fyfeVsM½ dks eq[;r% ykHkkFkhZ (Beneficiary) crk;k x;k gS] mlds fo:) fdlh izdkj dh dksbZ dk;Zokgh ugha dh xbZ gSA
fo}ku vf/koDrk izkFkhZ@vfHk;qDr dk ;g Hkh rdZ jgk gS fd izkFkhZ@ vfHk;qDr fnukad 08-02-2024 ls vfHkj{kk esa gS] mls vc vkSj vfHkj{kk esa j[ks tkus dh dksbZ vko';drk ugha gSA vkjksi&i= izLrqr gks pqdk gS] mlds dgha Hkkxus dh vk'kadk ugha gSA bysDVªkWfud (Electronic) lk{; gSa rFkk ljdkjh xokg gSa blfy, mUgsa izHkkfor fd, tkus dh Hkh dksbZ vk'kadk ugha gSA izdj.k vf/kdre 5 o"kZ ds dkjkokl ds n.M ls n.Muh; vijk/k dk gS] tks eftLVªsV U;k;ky; }kjk fopkj.kh; gSA vr% izkFkhZ@ vfHk;qDr dk tekur izkFkZuk&i= Lohdkj dj mls tekur ij eqDr fd;k tk,A
vius rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr
fd;k&
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fo'ks"k vuqefr vihy ;kfpdk la[;k 12789@2022 rkjh[k fu.kZ; 30-01-2023
mDr U;kf;d fofu'p; is'k djrs gq, mudk rdZ jgk gS fd mDr fofu'p;ksa esa fu.khZr izdj.kksa esa ekuuh; mPpre ,oa mPp U;k;ky;ksa us /kkjk 132¼1½ ¼ch½¼lh½¼,Q½¼ds½ oLrq ,oa lsokdj vf/kfu;e ds vijk/k esa vfHk;qDrx.k dks tekur dk ykHk iznku fd;k gSA
blds foijhr fo}ku vf/koDrk Hkkjr la?k (Union of India) us tekur izkFkZuk&i= dk fojks/k djrs gq, rdZ fn;k gS fd izkFkhZ@vfHk;qDr us yxHkx 47 QthZ dEifu;ka@QeZ cukdj 1042 djksM+ :i;s ds QthZ chtd (Fake invoice) rS;kj dj (generate) 190 djksM+ :i;s dh feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) vkxs (pass) dh gSa vkSj ;g vR;Ur lksps le>s <ax ls fd;k gS tks fd vR;Ur gh xEHkhj vijk/k gSA mudk rdZ gS fd izkFkhZ@vfHk;qDr ds fo:) vijk/k dsoy mlh ds c;kuk s a ds vk/kkj ij cuuk ugha ik;k x;k gS] oju~ ifjokn ds vuqPNsn la[;k&13 esa mu lHkh lk{;ksa dk o.kZu gS ftlds vk/kkj ij izkFkhZ@vfHk;qDr ds fo:) vijk/k cuuk ik;k x;k gSA mudk rdZ gS fd izkFkhZ@vfHk;qDr ds vkf/kiR; ls feF;k QeksZa ds cukus ds lEcU/k esa mudk ;wtj use (username) ,oa ikloMZ (password) vkfn Hkh izkIr fd, x, gSaA ryk'kh dh dk;Zokgh ds nkSjku pSd cqDl (Cheque Books) ,oa vU; nLrkost Likbjy ckbf.Max (Spiral Binding) okyh
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QkbZy ftlesa eksgjksa (Seals) ds uewus vkfn Fks] Hkh izkIr gq, gSaA mudk rdZ gS fd izkFkhZ@vfHk;qDr ftu nks QeksZa dks [kqn lapkfyr ¼Operate½ djrk gS mldh mu Lo;a dh nks QeksZa dh Hkh 15 djksM+ :i;s dh feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) vkxs ¼pass) gqbZ gSaA mudk ;g Hkh rdZ gS fd th,lVh vf/kdkfj;ksa dks izkFkhZ@vfHk;qDr dks lEeu Hkstus dh vf/kdkfjrk Fkh] mUgksaus fdlh izdkj dk dksbZ nqO;Zogkj vkSj ekjihV izkFkhZ@vfHk;qDr ds lkFk ugha dhA /kkjk 70¼2½ oLrq ,oa lsokdj vf/kfu;e 2017 ds izko/kkuksa ds vUrxZr dh x;h dk;Zokgh U;kf;d dk;Zokgh dh ifjHkk"kk esa vkrh gS vkSj tks dFku ys[kc) fd, x, gSa os Hkh lk{; esa xzkg~; gSaA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr dk fpfdRldh; ijh{k.k le; 4 cts ,l,e,l vLirky tks fd jktLFkku dk lcls cM+k jktdh; vLirky gS] esa djok;k x;k gS vkSj izkFkhZ@vfHk;qDr ds 'kjhj ij dksbZ pksV ugha ik;h x;h gSA mudk ;g Hkh rdZ gS fd VªkaftV fjek.M (transit remand) dh dksbZ vko';drk gh ugha Fkh D;ksafd izkFkhZ@vfHk;qDr dks 24 ?k.Vs ds Hkhrj gh {ks=kf/kdkfjrk okys U;k;ky; esa izLrqr dj fn;k x;k gSA mudk rdZ gS fd izkFkhZ@vfHk;qDr us ijhykWftfLVd (Perilogistic) }kjk eky ys tkuk crk;k gS] ijUrq tkap esa bl ;krk;kr dEiuh }kjk eky ys tkuk ugha ik;k x;k gSA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr us cgqr Hkkjh jde ds QthZ chtd (Fake Invoice) cukdj yxHkx 190 djksM+ :i;ksa dh feF;k vkbZVhlh (fraudulent input tax credit) fdlh vU; dks vkxs (pass) dh gSaA mlds ftl irs ij fuokl djuk crk;k gS] mldk og irk mlds vk/kkj dkMZ] ikliksVZ] okgu pkyu vuqKfIr esa vafdr ugha Fkk vkSj mlds Qjkj gksus dh vk'kadk gSA lksps le>s <ax ls iwjh rjg ;kstuk ds lkFk fd;k x;k vijk/k gSA
mudk ;g Hkh rdZ gS fd bl izdkj ds vkfFkZd vijk/k ,d fHkUu izdkj ds oxZ esa oxhZd`r fd, tk ldrs gSa vkSj buds lEcU/k esa l[rh cjrh tkuh pkfg,A mudk rdZ gS fd oLrq ,oa lsokdj vf/kfu;e ds izko/kkuksa ds varxZr ryk'kh ,oa tCrh dh fHkUu izfØ;k gSa ftudk fu;ekuqlkj ikyu fd;k x;k gSA mudk ;g Hkh rdZ gS fd iapukek ds lk{khx.k t;iqj ds fuoklh gksus ls ekeyk vfo'oluh; ugha gks tkrk gS] dsoy bl vk/kkj ij gh izkFkhZ@vfHk;qDr tekur izkIr djus dk vf/kdkjh ugha gks tkrk gSA mudk ;g Hkh rdZ gS fd ;fn lk{khx.k ds uke xokg
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lwph esa ugha gSa rks os lk{khx.k dks fof/k ds izko/kkuksa ds varxZr izkFkZuk&i= izLrqr dj ryc djok ldrs gSaA mudk ;g Hkh rdZ gS fd /kkjk 132 oLrq ,oa lsokdj vf/kfu;e ds izko/kkuksa ds varxZr vijk/k xBu gksus ds fy, /kkjk 73 ,oa 74 oLrq ,oa lsok dj vf/kfu;e dh ikyuk fd;k tkuk vko';d ugha gSA mudk izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk ds rdksZa ds mRrj esa ;g Hkh rdZ gS fd ykHkkFkhZ (Beneficiary) dEiuh ¼eSllZ dud lh-vkj-vkj- fyfeVsM½ ds fo:) Hkh os dk;Zokgh dj jgs gS a A izkFkhZ@vfHk;qDr us jkT; ljdkj dks Hkkjh uqdlku igqapk;k gSA izkFkhZ@vfHk;qDr dks tekur ij NksM+s tkus ij lk{; ls NsM+NkM+ gksuk lEHko gSA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr ds firk ds dFku Hkh ys[kc) fd, x, gSaA
mudk ;g Hkh rdZ gS fd fofHkUu ekeyksa esa ekuuh; mPpre U;k;ky; us mPp U;k;ky;ksa }kjk tekur fujLr djus ds vkns'k ds fo:) dh xbZ fo'ks"k vuqefr ;kfpdk fujLr dh gSaA dqN ekeyksa esa rks tekur dk vkns'k fd, tkus ds i'pkr~ mls fujLr Hkh fd;k gSA
vius mDr rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd, x, gSa%&
bu rdksZa ds izfrmRrj esa izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk us rdZ fn;k fd 190 djksM+ :i;ksa dh chtd (invoice) cuk;k tkuk (Generate) crk;k x;k gS ijUrq os chtd (Invoice) is'k gh ugha fd, x, gSaA ftu eksgjksa (Seals) dks tCr gksuk crk;k x;k gS] os Hkh izLrqr ugha dh xbZ gSaA izdj.k esa ifjokn ¼vkjksi&i=½ izLrqr gks pqdk gS blfy, vc dksbZ vuqla/kku 'ks"k ugha jgk gSA
geus mHk; i{k ds rdksZa ij euu fd;kA i=koyh ij miyC/k lkexzh ,oa izLrqr fofu'p;ksa dk /;kuiwoZd voyksdu fd;kA
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la{ksi esa izdj.k ds rF; bl izdkj gSa fd o"kZ 2023 esa Mhth, vkj-,e- }kjk djnkrkvksa ds bZ&os MsVk fcy ds fo'ys"k.k esa vpkud i;kZIr fudklh fn[kkbZ nsus ij vafre ykHkkFkhZ (Beneficiary) eSllZ dud lh lh vkj fyfeVsM dh igpku dh tks th,lVh esa iathdr gSA l{ke vf/kdkfj;ksa }kjk lIyk;j bdkbZ;ksa (Supplier Units) dh tkap djus ij izkFkhZ@vfHk;qDr dh igpku dh xbZ tks eSllZ vkse baVjizkbZtst ds ekfyd gSa] mlds eksckby uacj ds lR;kiu ls mldh vU; bdkbZ eSllZ MhMh baVjizkbZtst dk irk pykA bUgha bdkbZ;ksa ls fcuk eky Hksts QthZ@tkyh fcy tkjh djrs gq, ik, tkus ds vk/kkj ij vfHk;qDr ds fdjk, ij fy, gq, ifjlj ij fnukad 07-02-2024 dks ryk'kh fy, tkus ij tCr fd, x, ySiVkWi esa ik, x, Vsyh MkVk (Tally Data) ,oa ,Dlsy 'khV (Excel Sheet) ls irk pyk fd vfHk;qDr us dqy 47 QeZ th,lVh esa iathdr dh gSa tks QthZ (fake) gSaA budk mi;ksx muls fcuk eky Hksts QthZ@tkyh fcy tkjh djds th,lVh ds varxZr fraudulent input tax credit ds availment ,oa pass on djus dk dk;Z dj jgk FkkA Lo;a vfHk;qDr }kjk lapkfyr mDr QeksZa esa ls 44 QeksZa ds th,lVhvkj&2, ,oa th,lVhvkj&1 ds MkVk ls irk pyk fd vfHk;qDr }kjk mldh QeZ ds th,lVhvkj& 2, esa vk, QthZ QeksZa ds :i;s 134-43 djksM+ vkbZVhlh dk mi;ksx (avail) djrs gq, mls vkxs viuh QthZ QeksZa ls ykHkkFkhZ QeksZa dks fcuk eky dh vkiwfrZ ds fcy tkjh djrs gq, yxHkx 187-68 djksM+ :i;s dk Inelegible GST ITC vkxs c<+k;k (pass on) gS&&&vkfn vkfnA
i=koyh ds voyksdu ls izdV gksrk gS fd izkFkhZ@vfHk;qDr ds fo:) ;g vfHk;ksx gS fd og fcuk eky Hksts QthZ@tkyh fcy tkjh djrs gq, ik;k x;k ,oa QthZ 47 dEifu;ka cukdj budk mi;ksx muls fcuk eky Hksts QthZ@tkyh fcy tkjh djds oLrq ,oa lsokdj varxZr fraudulent input tax credit ds availment ,oa pass on djus dk dk;Z fd;kA mlus mldh QeZ ds th,lVhvkj&2, esa vk, QthZ QeksZa ds :i;s 134-43 djksM+ vkbZVhlh (ITC) dk mi;ksx (avail) djrs gq, mls vkxs viuh QthZ QeksZa ls ykHkkFkhZ (beneficiaries) QeksZa dks fcuk eky dh vkiwfrZ ds fcy tkjh djrs gq, yxHkx 187-68 djksM+ :i;s dks vkxs (pass on) fd;k gSA bl izdkj mlds fo:) /kkjk 132¼1½¼,½¼ch½¼lh½¼Mh½¼i½
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lifBr /kkjk 132¼5½ dsUnzh; oLrq ,oa lsokdj vf/kfu;e 2017 ds n.Muh; vijk/kksa dk vfHk;ksx gSA
izdj.k esa vUos"k.k ds nkSjku dbZ QthZ QeksZa ds ;wtjuse (username) ,oa ikloMZ (password) izkIr gq, gSaA eksgjsa (Seals) Hkh cjken gqbZ gSaA vfHk;qDr ds ys[kc) fd, x, dFkuksa esa Hkh mDr rF; gh lkeus vk, gS a A vUos"k.k ls izFke&n`"V~;k ;g izdV gksrk gS fd ftl ijhykWftfLVd (Perilogistic) ds }kjk eky fHktokuk crk;k x;k gS] mlds }kjk dHkh dksbZ eky Hkstk gh ugha x;k gSA bl lEcU/k esa tks Hkh chtd (invoice) tkjh (generate) fd, x, gSa os QthZ (Fake) gSaA fdlh Hkh izdkj ds eky ifjogu dk dksbZ rF; lkeus ugha vk;k gSA Lo;a izkFkhZ@vfHk;qDr dh Hkh nks ykHkkFkhZ (Beneficiary) dEifu;ka ¼eSllZ vkse b.VjizkbZtst ,oa eSllZ MhMh b.VjizkbZtst½ gksuk crk;k x;k gS ftudks 15 djksM+ :i;s dh QthZ vkbZVhlh (fraudulent input tax credit) vkxs (pass) gqbZ gSaA izkFkhZ@vfHk;qDr ds fo:) cgqr cM+h jkf'k ds dj dh pksjh dk vfHk;ksx gSA bl izdkj ds vkfFkZd vijk/kksa ds lEcU/k esa vfHk;qDr dh tekur ;kfpdk fujLr djrs gq, ekuuh; mPpre U;k;ky; us vius U;kf;d fofu'p; Y.S. Jagan Mohan Reddy vs Central Bureau of Investigation (2013) 7 SCC 439 esa fuEu izdkj fu/kkZfjr fd;k gS fd&
Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as grave offences affecting the economy of the country as a whole and thereby posing serious threat to the financial health of the country.
While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial,
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reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations.
blh izdkj ekuuh; mPpre U;k;ky; us vius ,d vU; U;kf;d fofu'p; Ram Narain Poply vs CBI AIR 2003 SCW 3257 esa fuEu izdkj fu/kkZfjr fd;k gS fd&
The cause of the community deserves better treatment at the hands of the Court in the discharge of its judicial functions. The Community or the State is not a persona non grata whose cause may be treated with disdain. The entire community is aggrieved if economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye, unmindful of the damage; done to the National Economy and National Interest, as was aptly stated in State of Gujarat v. Mohanlal Jitamalji Porwal and Anr., AIR (1987) 1321)
ekuuh; mPpre U;k;ky; us vius U;kf;d fofu'p; xqtjkr jkT;&cuke&eksguyky threyth iksjoky ,oa vU; ,vkbZvkj 1987 ,llh 1321 esa fuEu izdkj fu/kkZfjr fd;k gS fd&
The entire Community is aggrieved if the economic offenders who ruin the economy of the State are not brought to books. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation
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and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the Community in the system to administer justice in an even handed manner with- out fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the National Economy and National Interest.
blh izdkj bl U;k;ky; dh led{k ihB us tekur ;kfpdk fujLr djrs gq, vius fofu'p; vfuy dqekj&cuke&;wfu;u vkWQ bf.M;k ,dyihB fofo/k tekur izkFkZuk&i= la[;k 15833@2023 vkns'k fnukad 19-02-2024 esa ;g vfHkfu/kkZfjr fd;k gS fd&
Heard and perused the charge sheet, so also, the law referred by both the parties. The allegation in the charge sheet itself speaks and states that accused-petitioner has generated the fake ITCs of Rs.20,28,40,841/-. It is settled law that economic offences constitute a class apart and required to be scanned with a different approach in the matter of bail.
bl U;k;ky; dh led{k ihB us ,d vU; U;kf;d fofu'p; Smt. Amal Mubarak Salim Al Reiyami And others vs Union of India (S.B.Criminal Misc. Bail Application No. 1870/2015, 1547/2015, 1257/2015 decided on 26-3-2015) esa fuEu izdkj fu/kkZfjr fd;k gS fd&
In economic offences as in the present cases interest of the national economy is adversely effected and, therefore, while considering the question of grant of bail to an accused, it should be seen whether it is desirable in national interest or not.
tgka rd izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk ds lk{; lEcU/kh rdZ dk iz'u gS rks bl izØe ij lk{; dk xq.kkoxq.k ij lw{e foospu fd;k tkuk u rks mfpr gS] u gh okaNuh; gSA U;k;ky; dks bl izØe ij dsoy ;gh ns[kuk gS fd
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vijk/k fd, tkus dk fo'okl djus ds i;kZIr vk/kkj izFke&n`"V~;k miyC/k gSa vFkok ughaA ekuuh; mPpre U;k;ky; us vius fofu'p; Nimmagadda prasad vs. Central Bureau of Investigation (2013) 7 SCC 466 esa fuEu izdkj ls fu/kkZfjr fd;k gS&
While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations. It has also to be kept in mind that for the purpose of granting bail, the Legislature has used the words "reasonable grounds for believing" instead of "the evidence" which means the Court dealing with the grant of bail can only satisfy it as to whether there is a genuine case against the accused and that the prosecution will be able to produce prima facie evidence in support of the charge. It is not expected, at this stage, to have the evidence establishing the guilt of the accused beyond reasonable doubt.
izdj.k eas vuqla/kku ds nkSjku tks lk{; ,oa lkexzh ladfyr dh xbZ gS] mlds voyksdu ls ;g fo'okl djus dk i;kZIr vk/kkj gS fd izkFkhZ@vfHk;qDr us fofHkUu ukeksa ls QthZ dEifu;kWa cukdj okLrfodrk esa lacaf/kr eky dh vkiwfrZ fd;s fcuk gh muds QthZ chtd (fake invoice) tkjh djrs gq, cgqr cM+h jkf'k dks Lo;a izkIr fd;k rFkk vkxs (pass on) fd;k gSA izkFkhZ@vfHk;qDr us vR;Ur lksps&le>s <ax ls ;kstukc) rjhds ls mDr vijk/k dks dkfjr fd;k gSA vr% izdj.k ds rF;ksa ,oa ifjfLFkfr;ksa dks ns[krs gq, ,oa Åij of.kZr ekuuh; mPpre U;k;ky;ksa ds U;kf;d fofu'p;ksa ds izdk'k esa vijk/k dh xEHkhjrk dks ns[krs gq, izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA
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ifj.kker% izkFkhZ@vfHk;qDr /khjt fla?ky dh vksj ls izLrqr ;g tekur izkFkZuk&i= varxZr /kkjk 439 n.M izfdz;k lafgrk fujLr fd;k tkrk gSA
(SHUBHA MEHTA),J
AJAY KUMAR SINGHAL /
2 issues framed by the court
Whether the accused in a case of fraudulent input tax credit under Section 132 CGST Act deserves bail under Section 439 CrPC.
Whether economic offences warrant a different approach to bail than ordinary offences.
Colour shows how this judgement treated each authority
Y.S. Jagan Mohan Reddy vs Central Bureau of InvestigationApplied¶64
(2013) 7 SCC 439 · Who else cites this
Ram Narain Poply vs CBIRelied on¶70
AIR 2003 SCW 3257 · Who else cites this
State of Gujarat v. Mohanlal Jitamalji Porwal and Anr.Relied on¶72
,vkbZvkj 1987 ,llh 1321
Nimmagadda Prasad vs. Central Bureau of InvestigationApplied¶84
(2013) 7 SCC 466 · Who else cites this
Anuj Kumar vs Union of IndiaReferred¶77
,dyihB fofo/k tekur izkFkZuk&i= la[;k 15833@2023 vkns'k fnukad 19-02-2024
Smt. Amal Mubarak Salim Al Reiyami And others vs Union of IndiaReferred¶79
S.B.Criminal Misc. Bail Application No. 1870/2015, 1547/2015, 1257/2015 decided on 26-3-2015
4 provisions across 2 enactments
Dheeraj Singhal s/o Shri Bhagwat Prasad
Union Of India, Directorate Of Goods And Service Tax, Jaipur Zonal Unit
Shubha Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
