Vikas Goel and another Versus Central Goods and Services Tax Commissionerate, Gurugram
GST
2019 (2) TMI 740 – PUNJAB AND HARYANA HIGH COURT – 2019 (22) G. S. T. L. 191 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 13-12-2018
CRM No. M-45649 of 2018 (O&M)
GST
MR INDERJIT SINGH, J.
For The Petitioners : Mr.Akshay Bhan, Senior Advocate with Mr.Amandeep Singh, Advocate
For The Respondent : Mr.Sunish Bundlish, Advocate
JUDGEMENT
INDERJIT SINGH, J.
Petitioners Vikas Goel and Raju Singh have filed this petition under Section 439 Cr.P.C. for grant of regular bail in arrest made by Director General of Goods and Services Tax Intelligence, Gurugram Zonal Unit under the provisions of Section 69 of CGST Act, 2017 as per
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are only to face trial in the complaint case.
On the other hand, learned counsel for the respondent argued that there are serious allegations against the present petitioners. They have made bogus billing and adjusted the amount without any transportation of the goods or sale of goods etc. Only paper transactions were done and amounts have been adjusted and wrongly claimed relief of more than Rs. 80 crores. He further argued that assessment proceedings are independent proceedings and have nothing to do with the complaint case. As per learned counsel for the respondent, the officer from the office of Director General of Goods and Services Tax Intelligence visited the registered premisses of M/s Sriram Industries and said premises was found c
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ed from transporters etc.
I have heard learned counsel for the parties and have gone through the record.
Keeping in view the facts and circumstances of the present case, nature and gravity of the offence and in view of the fact there were justifiable grounds to arrest the petitioners under Section 69 of the CGST Act and further in view of the fact that case involves evasion of more than Rs. 80 crores of tax under the CGST and offence is punishable with imprisonment for a period of five years and complaint is stated to have already been filed, I do not find any ground to grant benefit of regular bail to the petitioners.
Therefore, finding no merit in the present petition, the same is dismissed.
However, nothing stated above, shall consti
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