DIRECTORATE GENERAL OF GST INTELLIGENCE Vs. GIRISH SACHDEVA

JUDGEMENT

(1.) Aforesaid three Petitions are being decided together, as they essentially involve similar facts and common questions of law.

(2.) Aforesaid Petitions have been filed on behalf of the Petitioner under Sec. 482 of Cr.P.C. against the impugned Order dtd. 8/7/2021 (in CRL.M.C. Nos. 2300/2021 and 2330/2021) and Order dtd. 13/4/2022 (in CRL.M.C. No. 3652/2022), whereby, while dismissing the Anticipatory Bail Applications of the respective Respondents, namely, Girish Sachdeva, Harish Sachdeva and Abhinav Bardhan, directions were issued to the Petitioner/Department to give prior notice of seven days before taking any coercive action against the aforesaid three Respondents, so that they may avail of their remedy in accordance with law.

(3.) Brief facts, as narrated in these Petitions, are that on 13/12/2018, an inquiry was initiated based on intelligence inputs indicating that M/s Daak International Pvt. Ltd., situated at 602, Naurang House, K.G. Marg, New Delhi, was issuing E-way Bills of substantial value but had not filed its returns. Upon visiting the aforesaid address of M/s Daak International Pvt. Ltd., it was found that the entity was non-existent and the premises were owned by another Company, namely, M/s Access India Impex Centre Pvt. Ltd. The statement of Mr. Kundan Singh, Manager of M/s Access India Impex Centre Pvt. Ltd., was recorded on the spot, who revealed that his Company provided virtual office space to several companies, including M/s Daak International Pvt. Ltd. He also provided the telephone numbers and addresses of the three Respondents, who were the Directors of M/s Daak International Pvt. Ltd.