2019 (2) TMI 1150 – BOMBAY HIGH COURT – TMI – Bail application – grant of pre-arrest/anticipatory bail – wrongful availment of input tax credit – offence under Section 132(1)(b) and (c) of CGST Act – Held that:- It is astonishing to note that, the concerned Advocate on record “Mr.Ritesh Ratnam” has deliberately and with malfide intention not stated in the said letter that there is no interim relief granted in favour of the applicant. The Order dated 24.11.2018 clearly indicates that, the said Advocate Mr. Ritesh Ratnama himself appeared on 24.11.2018 before this Court and in his presence the said Order was passed including the sentence “no interim relief” – It appears that, due to the said deliberate miscommunication by the applicant dated 26.11.2018, the Investigating Agency refrained itself from either arresting or interrogating the applicant. The deplorable practice adopted by the applicant and his Advocate is deprecated.
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This Court is of the considered view that the applican
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the tune of approximately ₹ 77.00 Crores to the Government Exchequer. It is the allegation against the applicant that, he has committed an offence under Section 132(1)(b) and (c) of CGST Act. The learned Additional Sessions Judge, Pune by its Order dated 2.11.2018 rejected the application for pre-arrest bail of the applicant. In the premise the applicant is before this Court. 4] The record produced by the Officer of the DGGI clearly indicates that, the applicant has caused wrongful loss to the Government Exchequer approximately to the tune of ₹ 77.00 Crores by wrongfully availing the benefits of input Tax and has enriched himself by adopting various illegal methods. 5] The learned counsel for the applicant submitted that, the said GST Act is a new enactment and various norms are yet to be settled. The said specious plea is recorded herein only for its rejection at the threshold as it is dehors of any merits. It is true that the said Act enacted by the Parliament is a new s
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ant and the application was adjourned to 19.11.2018. It appears that, the said statement made by the Investigating Agency ceased to remain in force after 14.11.2018. The application was thereafter listed on board on 24.11.2018 and at the request of learned counsel for applicant, it was adjourned to 10.12.2018. It has been specifically mentioned in the said Order that there is no interim relief granted by this Court. 7] The learned counsel appearing for the Investigating Agency has produced on record a letter dated 26.11.2018 addressed by Advocate on record of the applicant to the DGGI, Pune informing him that, the present matter was on board before this Court on 24.11.2018 at Serial No.903 and it is adjourned to 10.12.2018. It is further stated that, the Vacation Bench of Hon'ble Judge had orally directed Investigating Officer not to arrest applicant and the said fact is placed on record for information. It is astonishing to note that, the concerned Advocate on record Mr.Ritesh Rat
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