SHUBHAM KHANDELWAL Vs. STATE OF NCT OF DELHI

JUDGEMENT

(1.) Present application under Sec. 439 of the Code of Criminal Procedure, 1973 ('CrPC') seeks grant of regular bail in case FIR No. 263/2018 under Ss. 177, 200, 409, 420, 465, 467, 468, 471, 120-B of the Indian Penal Code, 1860 ('IPC'),Sec. 132 of the Central Goods and Services Tax Act, 2017 ('CGST Act') and Sec. 66C and 66D of the Information Technology Act, 2002 ('IT Act'), registered at PS Economic Offences Wing, Mandir Marg.

(2.) The present FIR was registered on a complaint dtd. 14/11/2018 filed by Assistant Commissioner, VATO against one Mr. Sanjay Garg, proprietor of M/s Saraswati Enterprises. The allegations in said FIR are related to unauthorized and fraudulent claim of input tax credit in respect of Goods and Services Tax ('GST') by M/s Saraswati Enterprises.

(3.) After investigation, chargesheet was filed on 8/10/2021, wherein the present applicant and his co-accused Pulkit was sent for trial with the allegation that they had set up a number of fictitious companies, which were being used for purposes of defrauding the Government. It was alleged that the accused persons, including the present applicant, had opened bank accounts in fictitious names and provided their telephone numbers and email addresses in that respect.