YOGESH KUMAR GOYAL & ORS. v. DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) & ORS.
High Court, Delhi
Mukta Gupta, Justice
YOGESH KUMAR GOYAL & ORS.
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) & ORS.
BAIL APPLICATION No. 3257, 3401/2021 dated 12.05.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 132
Decision : In favour of assessee
Seeking grant if bail – The petitioner seek regular bail in the Bail Application 3257/2021 & 3401/2021 against FIR No. DZU/INV/GST/A894/2021, made against him under Section 132 (1) (b) & (c) of the CGST Act – The Petitioner contended that on basis of an investigation/inquiry carried out, allegations were put forth that M/s. Jetibai Grandsons Services India Pvt. Ltd. (in short ‘JGSIPL’) along with various other firms including M/s. Urja Global Limited (in short ‘Urja’) of which the petitioner Yogesh Kumar Goyal is a Director was allegedly involved in fraudulently availing and passing on ineligible/fake Input Tax Credit – Held that: Opined that, the petitioner had been in custody for 70 days by then and despite the respondent claiming that the investigation was still going on, hurriedly, a complaint was filed on the 60th day at 7 p.m. after the Court hours so as to frustrate the right of the petitioners to get bail under Section 167 CrPC – After elaborate arguments, this Court, for the reasons that the petitioners were in custody for 70 days; complaint qua them had already been filed by the respondent hence, their custodial interrogation was no more required – Hence, the Court granted liberty to the petitioners to raise the legal issues raised herein in any other appropriate proceedings.
Represented By:
Counsel for the Petitioner: Shailendra Singh, Adv. with Harsh Choudhary, Ishaan Jain, Adv., Saurav Agrawal, Adv. with Ashish Tiwari, Anurag Tiwari & Sahib Patel, Adv.
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