Dismissed

Sh. Ashish Goyal S/O Sh. Radhey Shyam v. Union of India

Rajasthan HC12 Sept 2024CRLMB/4376/2024

Case brief

AI extract

What is this about?

In a bail petition under Section 132(1)(ch) and 132(5) CGST Act, the High Court distinguished analogous Supreme Court precedents regarding economic offenses, noting the severe pecuniary loss involved. Dismissing the bail plea, the Court held that the large-scale fraudulent availment of input tax credit via fake invoices rendered bail undesirable in the national interest.

What did the court decide?

Petitioner's bail application dismissed despite arguments citing economic offenses precedent.

Sh. Ashish Goyal S/O Sh. Radhey Shyam Vs Union of India — Cheque Dishonour | Rajasthan HC (2024)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶2

S.B. Criminal Miscellaneous Bail Application No. 4376/2024

¶3

Sh. Ashish Goyal S/o Sh. Radhey Shyam, Aged About 46 Years, R/o House No. 1566, Sector-4, Rewari, Gymkhana Club, Rewari, Haryana. (At Present Accused-Petitioner Confined In Central Jail, Jaipur)

¶4

----Petitioner

¶5

Versus

¶6

Union Of India, Through Senior Intelligence Officer, Directorate General Of Goods And Services Intelligence (Jaipur Zonal Unit), Jaipur.

¶7

----Respondent

¶8

For Petitioner(s) : Mr. Rajesh Mehrishi For Respondent(s) : Mr. Kinshuk Jain Sr. Adv. for DGGI with Mr. Saurabh Jain & Mr. jai Upadhyay

¶9

HON'BLE MRS. JUSTICE SHUBHA MEHTA

¶10

Order

¶11

12/09/2024

¶12

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-22024-O/O ADG-DGGI-ZU-JAIPUR/2024 vijk/k varxZr /kkjk 132¼1½¼ch½¼lh½ ¼vkbZ½ ,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

¶13

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 izkFkhZ@ vfHk;qDr ds fo:) izLrqr ifjokn ¼vkjksi&i=½ ds vuqlkj Hkh dud lhlhvkj fyfeVsM gh vafre ykHkkFkhZ (Ultimate Beneficiary firm) QeZ Fkh ftlus feF;k ^^vkbZVhlh^^ (fraudulent input tax credit) dk ykHk izkIr fd;k Fkk vkSj ifjokn ds vuqlkj izkFkhZ@vfHk;qDr dsoy e/;orhZ (Intermediate) Fkk ftlus dsoy vkbZVhlh

¶14

[CRLMB-4376/2024]

¶15

(2 of 10)

¶16

vkxs (Pass on) dh FkhA ,slh fLFkfr esa izkFkhZ@vfHk;qDr dk d`R;] fnukad 06-07-2022 ds lhchvkbZlh (CBIC) ds }kjk tkjh ifji= esa fn, x, Li"Vhdj.k ds vuqlkj] /kkjk 122 ¼1½¼vkbZ½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr gh vkrk gS] u fd /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZrA bl izdkj og dsoy vFkZn.M ds fy, gh mRrjnk;h gSA mudk ;g Hkh rdZ gS fd vafre ykHkkFkhZ QeZ ^^dud lhlhvkj fyfeVsM^^ }kjk 13 vkiwfrZdrkZ QeksZa dh vksj ls /kkjk 74¼5½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e d s izko/kkuksa ds varxZr 10 djksM+ :i;s dh jkf'k tek djk nh xbZ Fkh ftlesa eSllZ lq[kyky 'ksvks ukjk;.k dh QeZ Hkh 'kkfey gSA mudk ;g Hkh rdZ gS fd MhththvkbZ (DGGI) ds vuqlkj bl lEiw.kZ izdj.k esa ekLVj ekb.M eukst dqekj Fkk ftls fxj¶rkj ugha fd;k tk ldk gSA ,slh fLFkfr esa izkFkhZ@vfHk;qDr Hkh tekur ij eqDr fd, tkus dk vf/kdkjh gSA

¶17

fo}ku vf/koDrk izkFkhZ@vfHk;qDr dk ;g Hkh rdZ gS fd /kkjk 132 dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds vUrxZr Hkh vf/kdre n.M 5 o"kZ ds dkjkokl dk gS vkSj izkFkhZ@vfHk;qDr yxHkx 6 ekg dh vof/k dkjkxg esa O;rhr dj pqdk gSA ,slh fLFkfr esa vjus'k dqekj&cuke&fcgkj jkT; rFkk lR;sUnz dqekj vfUry&cuke&lhchvkbZ ds fu.kZ;ksa ds izdk'k esa izkFkhZ@vfHk;qDr tekur ij eqDr fd, tkus dk vf/kdkjh gSA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr ,d lEekutud O;olk;h gS vkSj vius dj nkf;Ro fiNys dbZ o"kksZa ls iwjk djrk vk jgk gS rFkk mlds Qjkj gksus dk Hkh dksbZ vUns'kk ugha gSA lHkh lk{khx.k ljdkjh vf/kdkjhx.k gSa vkSj lk{; nLrkosth ,oa bysDVªkWfud :i eas gS] ,slh fLFkfr esa muls NsM+NkM+ dh Hkh dksbZ vk'kadk ugha gSA mudk ;g Hkh rdZ gS fd MhththvkbZ ,d gh fo"k; oLrq (Subject-matter) ds lEcU/k esa dbZ vyx& vyx vUos"k.k dj jgk gS tks fd muds ifji= fnukad 08-02-2024 esa fn, x, fn'kk funsZ'kksa ds loZFkk foijhr gSA izkFkhZ@vfHk;qDr dk ekeyk okLro esa eukst dqekj ds ekeys ls gh mRiUu izdj.k gS rFkk mlds ekeys esa iFkd vUos"k.k ugha fd;k tk ldrk gSA iwoZ esa izkFkhZ@vfHk;qDr ds fo:) o"kZ 2021 esa MhththvkbZ }kjk dk;Zokgh 'kq: dh xbZ Fkh vkSj mlesa izkFkhZ@vfHk;qDr dks eq[; egkuxj eftLVsªV }kjk fnukad 26-11-2021 dks tekur ij eqDr dj fn;k x;k FkkA mudk ;g Hkh rdZ gS fd izdj.k esa

¶18

(3 of 10) [CRLMB-4376/2024]

¶19

izkFkhZ@vfHk;qDr ds fo:) dksbZ lk{; ugha gS] dsoy mls vius gh dFkuksa ds vk/kkj ij tks fd lk{; esa vxzkg~; gS] mls vfHk;qDr cuk;k x;k gSA mudk ;g Hkh rdZ gS fd vc fdlh izdkj dk vUos"k.k izkFkhZ@vfHk;qDr ls 'ks"k ugha gSA mls vfHkj{kk esa j[kus ls fdlh mn~ns'; dh izkfIr gksus okyh ugha gSA vr% mls tekur ij eqDr fd;k tk,A vius rdksZa ds leFkZu esa mudh vksj ls fuEu fofu'p; izLrqr fd,&

¶20

1- eky ,oa lsok dj vklwpuk egkfuns'kky; dk ifji= fnukafdr 08-02-2024

¶21

2- foRr ea=ky; Hkkjr ljdkj dk Li"Vhdj.k fnukafdr 06-07-2022

¶22

3- vklqrks"k xxZ&cuke&;wvksvkbZ

¶23

,l,yih ¼fØfeuy½ uacj 8740@2024

¶24

4- ;'k xks;y&cuke&;wvksvkbZ

¶25

,l,yih ¼fØfeuy½ uacj 7917@2024

¶26

5- fodkl cktksfj;k&cuke&MhththvkbZ

¶27

vkijkf/kd tekur izkFkZuk&i= la[;k 17349@2022

¶28

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

¶29

blds foijhr fo}ku vf/koDrk Hkkjr la?k dk rdZ gS fd izkFkhZ@vfHk;qDr us u dsoy ^^feF;k vkbZVhlh^^ (fraudulent input tax credit) vkxs (pass on) dh gS] cfYd /kkjk 16¼2½¼ch½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds fo:) Lo;a mudk mi;ksx (avail) Hkh fd;k gSA izkFkhZ@vfHk;qDr ds O;olk; ds izeq[k LFkku ij mldh vkiwfrZdrkZ QeZ (supplier firm) vfØ;k'khy (non-operational) gksuk ik;k x;k gSA ,slh fLFkfr esa bu QeksZa ds }kjk vkxs (pass on) dh xbZ feF;k vkbZVhlh (fraudulent input tax credit) vuqfpr (ineligible) FkhA izkFkhZ@vfHk;qDr ds }kjk mDr feF;k QeZ (fake firms) }kjk tkjh chtdksa (invoices) ds vk/kkj ij mDr feF;k vkbZVhlh (fraudulent input tax credit) mi;ksx (avail) esa yh xbZ gS] tSlk fd mlds }kjk vius dFkuksa esa Li"Vr% izdV fd;k x;k gSA mudk ;g Hkh rdZ gS fd mDr feF;k vkbZVhlh (fraudulent

¶30

[CRLMB-4376/2024]

¶31

(4 of 10)

¶32

input tax credit) dk ftu chtdksa (invoices) ,oa foi=ksa (bills) ds vk/kkj ij mi;ksx (avail) fd;k x;k gS mu foi=ksa (bills) ds lEcU/k esa fdlh izdkj dk eky vFkok lsok dh vkiwfrZ (supply) ugha dh xbZ gS vkSj ,slh fLFkfr esa ;g d`R; /kkjk 132 ¼1½¼ch½¼lh½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr 5 o"kZ ds n.M ls n.Muh; vijk/k gSA

¶33

fo}ku vf/koDrk Hkkjr la?k dk ;g Hkh rdZ gS fd fnukad 06-07-2022 dk ifji= izkFkhZ@vfHk;qDr dks /kkjk 132 oLrq ,oa lsokdj vf/kfu;e ds vijk/k ls mUeksfpr ugha djrk gS oju blh ifji= esa ;g Li"V mYysf[kr gS fd&It may also be noted that in such cases of wrongful/fraudulent availment or utilization of input tax credit, or in cases on issuance of invoices without supply of goods or services or both, leading to wrongful availment or utilization of input tax credit or refund of tax, provisions of Section 132 of the CGST Act may also be invokable, subject to conditions specified therein, based on facts and circumstances of each case.

¶34

mudk ;g Hkh rdZ gS fd ^^dud lhlhvkj fyfeVsM^^ }kjk tks nl djksM+ :i;s dh jkf'k tek djkbZ xbZ gS og mlds vius nkf;Roksa ds izfr tek djkbZ xbZ gS] u fd izkFkhZ@vfHk;qDr ds nkf;Roksa ds izfrA oSls Hkh izkFkhZ@vfHk;qDr ds fo:) ifjokn ¼vkjksi&i=½ esa yxHkx 55 djksM+ 25 yk[k :i;s ls vf/kd jkf'k dh feF;k vkbZVhlh (fraudulent input tax credit) mi;ksx (avail) ,oa vkxs (pass on) djus dk vk{ksi gSA mudk ;g Hkh rdZ gS fd izkFkhZ@vfHk;qDr ds fo:) tks orZeku ekeyk gS og MhththvkbZ xq:xzke }kjk vUosf"kr (investigate) fd, tk jgs ekeys ls fHkUu gSA ml izdj.k vkSj bl izdj.k esa tks leku feF;k vkbZVhlh (common fraudulent input tax) gSa] mUgsa bl izdj.k esa 'kkfey ugha fd;k x;k gSA oSls Hkh vc vUos"k.k MhththvkbZ t;iqj dks varfjr fd;k tk pqdk gSA mudk ;g Hkh rdZ gS fd eukst dqekj dks iwoZ esa fxj¶rkj fd;k x;k Fkk vkSj tekur ij NksM+ fn;k x;k FkkA mlds i'pkr~ ekuuh; mPpre U;k;ky; esa fjV ;kfpdk izLrqr gksus ij ekuuh; mPp U;k;ky; us mldh fxj¶rkjh ij jksd yxk j[kh gSA mudk ;g Hkh rdZ gS fd izdj.k cM+h jkf'k;ksa ds dj dh pksjh dk gS tks lksps le>s <ax ls fd;k x;k vijk/k

¶35

[CRLMB-4376/2024]

¶36

(5 of 10)

¶37

gSA mDr vijk/k dks vU; vijk/kksa ls vyx cuk;k x;k gS rFkk ,sls vkfFkZd vijk/k esa tekur dh lqfo/kk ugha nh tkuh pkfg,A mudk ;g Hkh rdZ gS fd iwoZ esa Hkh izkFkhZ@vfHk;qDr blh izdkj dh feF;k vkbZVhlh ds mi;ksx djus ds vijk/k esa fxj¶rkj gks pqdk gSA mudk ;g Hkh rdZ gS fd ,sls xEHkhj izd`fr ds vijk/k esa izkFkhZ@vfHk;qDr dks tekur ij eqDr ugha fd;k tk,A

¶38

vius rdksZa ds leFkZu esa mudh vksj ls fuEu fofu'p; Hkh izLrqr fd,

¶39

x, gSa%&

¶40

1- Y.S. Jagan Mohan Reddy vs Central Bureau of Investigation (2013) 7 SCC 439

¶41

2- Ram Narain Poply vs CBI

¶42

AIR 2003 SCW 3257

¶43

3- xqtjkr jkT;&cuke&eksguyky threyth iksjoky ,oa vU;

¶44

,vkbZvkj 1987 ,llh 1321

¶45

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

¶46

la{ksi esa izdj.k ds rF; bl izdkj gSa fd vklwpuk vf/kdkjh oLrq ,oa lsok dj vklwpuk egkfuns'kky;] t;iqj ds vf/kdkfj;ksa }kjk eSllZ dud lhlhvkj fyfeVsM ,oa vkiwfrZdrkZ bdkbZ;ksa dh tkap djus ij izkFkhZ@vfHk;qDr dh igpku dh] tks ^^ eSllZ lq[kyky 'ksvks ukjk;.k^^ dk ekfyd gS ftldk eq[; O;kolkf;d LFkku jsokM+h gSA ftldh QeksZa ls fcuk eky Hksts] QthZ@tkyh fcy tkjh djuk ik, tkus ds vk/kkj ij fnukad 07-02-2024 dks ryk'kh dh dk;Zokgh dh ftlesa mDr QeZ ^^ eSllZ lq[kyky 'ksvks ukjk;.k^^ ds izksijkbZVj&izkFkhZ@vfHk;qDr dh vkiwfrZdrkZ QeZsa eSllZ lsod ,.VjizkbZtst] eSllZ vkj ,l b.Vjus'kuy] eSllZ lh,l ,.VjizkbZtst] eSllZ vHkh 'ks[kj ,.VjizkbZtst ,oa eSllZ f'kok ,.M dEiuh vfLrRoghu QthZ ikbZ xbZaA ryk'kh esa eSllZ lq[kyky 'ksvks ukjk;.k ds [kkrk cfg;ksa ds vk/kkj ij vfHk;qDr }kjk mldh QeZ ds [kkrk cfg;ksa esa vk, gq, QthZ QeksZa ds djhc 25-06 djksM+ :i;s dk vkbZVhlh mi;ksx esa ysrs gq, mls vkxs ykHkkFkhZ QeksZa dks fcuk eky dh vkiwfrZ fd, tkjh djrs gq, 25-18 djksM+ :i;s dk vuqfpr (ineligible) th,lVh vkbZVhlh

¶47

(6 of 10) [CRLMB-4376/2024]

¶48

dks vkxs (pass on) fd;k gSA izkFkhZ@vfHk;qDr ds c;kuksa ls mldk eukst dqekj ds laidZ esa gksuk ftlds }kjk mls QthZ QeksZa ds QthZ foi=ksa (Bills) miyC/k djokuk ftlesa viuk deh'ku tksM+dj mDr QthZ foi= (Bills) eSllZ dud lhlhvkj fyfeVsM dks fn;k tkuk crk;k&&&vkfn vkfnA

¶49

i=koyh ds voyksdu ls izdV gksrk gS fd izkFkhZ@vfHk;qDr ds fo:) ;g vfHk;ksx gS fd mlds }kjk viuh QeZ eSllZ lq[kyky 'ksvks ukjk;.k dh vkiwfrZdrkZ bdkbZ;ksa eSllZ lsod ,.VjizkbZtst] eSllZ vkj ,l b.Vjus'kuy] eSllZ lh,l ,.VjizkbZtst] eSllZ vHkh 'ks[kj ,.VjizkbZtst ,oa eSllZ f'kok ,.M dEiuh ds }kjk mldh QeZ ds [kkrk cfg;ksa esa vk, QthZ QeksZa ds djhc 25-06 djksM+ :i;s dh vkbZVhlh dk mi;ksx (avail) djrs gq, vkxs ykHkkFkhZ QeksZa dks fcuk eky dh vkiwfrZ fd, tkjh dj] 25-18 djksM+ :i;s dk vuqfpr th,lVh vkbZVhlh vkxs (pass on) fd;k] QthZ vkbZVhlh mi;ksx (avail) dh ,oa QthZ foi= (Bills) eSllZ dud lhlhvkj fyfeVsM ds uke ls tkjh fd,A vfHk;qDr dh QeZ eSllZ lq[kyky 'ksvks ukjk;.k ds th,lVhvkj&2, ,oa th,lVhvkj&3ch ds voyksdu ls mDr QeZ us QthZ QeksZa ¼ftudk o.kZu Åij fd;k x;k gS½ ds tfj, 25-06 djksM+ :i;s dh QthZ vkbZVhlh dk Lo;a mi;ksx (avail) Hkh fd;kA vfHk;qDr }kjk izkIr foi= (Bills) ftu mDr QeksZa ls lEcfU/kr Fkha] os lHkh vfLrRoghu ikbZ xbZ gSaA bl izdkj mlds fo:) /kkjk 132¼1½¼ch½¼lh½ ¼vkbZ½ ,oa /kkjk 132¼5½ dsUnzh; oLrq ,oa lsokdj vf/kfu;e] 2017 ds n.Muh; vijk/kksa dk vfHk;ksx gSA

¶50

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 ftu QthZ QeksZa ds }kjk vfHk;qDr us eky fHktokuk crk;k gS] muds }kjk dHkh dksbZ eky Hkstk gh ugha x;k gSA bl lEcU/k esa tks Hkh chtd (invoice) ,oa foi= (Bills) tkjh (generate) fd, x, gSa os QthZ (Fake) gSaA izkFkhZ@vfHk;qDr ds fo:) cgqr cM+h jkf'k ds dj dh pksjh dk vfHk;ksx gSA

¶51

vfHk;qDr ds }kjk fd;k x;k vijk/k ,d vkfFkZd vijk/k dh Js.kh esa vkrk 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

¶52

[CRLMB-4376/2024]

¶53

(7 of 10)

¶54

Mohan Reddy vs Central Bureau of Investigation (2013) 7 SCC 439 esa fuEu izdkj fu/kkZfjr fd;k gS fd&

¶55

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.

¶56

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.

¶57

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&

¶58

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

¶59

[CRLMB-4376/2024]

¶60

(8 of 10)

¶61

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)

¶62

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 Hkh vkfFkZd vijk/kksa ds lEcU/k esa fuEu izdkj fu/kkZfjr fd;k gS fd&

¶63

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 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.

¶64

blh izdkj bl U;k;ky; dh led{k ihB us vfHk;qDr dh 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&

¶65

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

¶66

[CRLMB-4376/2024]

¶67

(9 of 10)

¶68

a class apart and required to be scanned with a different approach in the matter of bail.

¶69

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&

¶70

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.

¶71

tgka rd fo}ku vf/koDrk vfHk;qDr ds bl rdZ dk iz'u gS fd fnukad 06-07-2022 ds ifji= esa fn, x, Li"Vhdj.k ds vuqlkj] /kkjk 122 ¼1½¼vkbZ½ dsUnzh; oLrq ,oa lsok dj vf/kfu;e ds varxZr gh vkrk gS] u fd /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr rks bl lEcU/k esa fnukad 06-07-2022 ds ifji= esa ;g Li"V mYysf[kr gS fd&It may also be noted that in such cases of wrongful/fraudulent availment or utilization of input tax credit, or in cases on issuance of invoices without supply of goods or services or both, leading to wrongful availment or utilization of input tax credit or refund of tax, provisions of Section 132 of the CGST Act may also be invokable, subject to conditions specified therein, based on facts and circumstances of each case.

¶72

izdj.k ds rF;ksa esa izkFkhZ@vfHk;qDr ds }kjk fcuk eky dh lIykbZ fd, gq, tkjh fcyksa ls QthZ vkbZVhlh mi;ksx (avail) esa ysuk ,oa mls vkxs (pass on) fd;k tkuk vuqla/kku ls izFke&n`"V~;k izdV gks jgk gS] vr% izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk dk ;g rdZ Lohdkjs tkus ;ksX; ugha gS fd izkFkhZ@vfHk;qDr ds fo:) /kkjk 132 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr vijk/k ugha curk gksA

¶73

[CRLMB-4376/2024]

¶74

(10 of 10)

¶75

izdj.k eas vuqla/kku ds nkSjku tks lk{; ,oa lkexzh ladfyr dh xbZ gS] mlds voyksdu ls izFke&n`"V~;k ;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 mDr QthZ QeksZa ds tfj, eky ds QthZ chtd (fake invoice) ,oa fcy (Bills) tkjh djrs gq, cgqr cM+h jkf'k yxHkx 55 djksM+ :i;s dks Lo;a mi;ksx (avail) 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

¶76

ifj.kker% izkFkhZ@vfHk;qDr vk'kh"k xks;y dh vksj ls izLrqr ;g tekur izkFkZuk&i= varxZr /kkjk 439 n.M izfØ;k lafgrk fujLr fd;k tkrk gSA

¶77

(SHUBHA MEHTA),J

¶78

AJAY KUMAR SINGHAL /S.259

Sh. Ashish Goyal S/O Sh. Radhey Shyam v. Union of India

Case brief

What is this about?

What did the court decide?

Sh. Ashish Goyal S/O Sh. Radhey Shyam v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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