SENIOR INTELLIGENCE OFFICER Vs. NARENDRA RATHI

JUDGEMENT

(1.) This petition has been filed by the complainant/ Senior Intelligence Officer, DGGI, Chennai Zonal Unit, under Sec. 439(2) of Cr.P.C., seeking cancellation of the bail granted to the respondent/accused, Narendra Rathi.

(2.) It must be stated that the petitioner had registered R.R.No. 5 of 2023 on the premise that the respondent was alleged to have indulged in acts of suppression of value of taxable supplies and non issuance of invoices with intention to evade payment of GST and to violate the provisions of GST Act, 2017. It is further stated that a search was conducted under the provisions of Sec. 67(2) of the Central Goods and Services Act, 2017 (CGST Act) on 21/2/2023. There was also seizure of cash during the course of search. Thereafter, the respondent was served with an arrest memo on 23/2/2023. After arrest, he had been remanded to judicial custody.

(3.) An application for bail had been originally filed before the Additional Chief Metropolitan Magistrate [E.O.I] in Crl.M.P.No. 24 of 2023 and by an order dtd. 8/3/2023, the application was dismissed.