2018 (7) TMI 1745 – CALCUTTA HIGH COURT – 2018 (16) G. S. T. L. 185 (Cal.) – Bail application – grounds taken for relaxation is that the condition enshrined in the order is very severe condition and next impossible for the petitioner to comply with the condition – Held that:- The provisions as shown to this are undoubtedly very very stringent nittigrity of laws of the provision in this Act – even the provision under Sub- Section (2) of Section 138 which deals with compoinding of offences, is also very stringent.
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It appears that the allegation against the petitioner Sanjay Kumar Bhawalka is that of evasion of ₹ 27 crore as of now, similarly, the evasion of GST as alleged against Neeraj Jain is a sum of ₹ 12 crore. Therefore, the condition for enlargement of bail to the petitioner on deposit of ₹ 39 crore to the Government Exchaquer through the competent authority is modified to the extent that Sanjay Kumar Bhuwalka the petitioner on condition shall deposit 50% o
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the Central Goods and Services Tax Act, 2017 inter alia directing that the accused be released on bail on furnishing bond of the sum of ₹ 50 lakh and on condition to deposit ₹ 39 crore to the Government Exchequer through the competent authority with a further direction to appear before the Investigating Officer/Authority holding investigation to assist the investigating machinery as and when called upon and to appear before the authority concerned till the final investigation or till the offence is compounded under the provision subject to the satisfaction of the learned Additional Chief Judicial Magistrate, Sealday. The grounds taken for relaxation is that the condition enshrined in the order is very severe condition and next impossible for the petitioner to comply with the condition. Mr. Sekhar Basu, learned senior counsel has straightway invited my attention to the provision of Section 158 of the Central Goods and Services Act, 2017 providing for compounding the offences
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inal offences prescribed under Section 132 of CGST/SGST Act, 2017. The provisions as shown to this to me are undoubtedly very very stringent nittigrity of laws of the provision in this Act. In rebuttal, Mr. Basu draws my attention in his argument that provision of Section 75 relating to general provisions for determination of tax is also required to be looked into. If one gives a bare perusal of the provisions and even the provision under Sub- Section (2) of Section 138 which deals with compoinding of offences, I have left no option but to observe that the said provision is also very stringent. Be that as it may, prima facie allegation as per the investigating agency as observed in my orders dated 9th July, 2018 reflects that various companies which are controlled by the petitioners passed on vague input GST credit to the tune of ₹ 27 crore and ₹ 12 crore respectively. It appears that the allegation against the petitioner Sanjay Kumar Bhawalka is that of evasion of ₹
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