VIJAY KUMAR NAIR Vs. STATE OF M.P.

JUDGEMENT

(1.) This is the first application under section 439 of the Cr.P.C. in crime no.23/2020 registered under section 132(1)(a)(i) of the Goods and Services Tax Act (hereinafter referred to as "GST Act"), Ss. 409, 467, 471, 120-B of the IPC by the Department of Revenue Intelligence and Directorate General of Goods and Services Tax Intelligence Central Excise Office, District Indore (here-in-after referred to as the 'Department').

(2.) At the outset, learned Senior Counsel for the petitioner claimed parity with co-accused--Amit Bothra and Ashok Daga, who have been granted bail by this Court vide order dated 27.07.2020 passed in M.Cr.C. Nos.21628/2020 and 21618/2020 respectively.

(3.) He further asserted that rather the case of the petitioner is on better footing than the case of co-accused-- Amit Bothra and Ashok Daga, because all the allegations of the department of tax evasion are against their firm M/s Vishnu Essence, while the petitioner is neither a partner nor in any other way concerned or connected with the firm. He is proprietor of the firm M/s AAA Enterprises. As per the prosecution case itself, he was only a trader, supplier or commission agent of the firm Vishnu Essence. There is no allegation of the department that he clandestinely removed or transported Pan Masala. No document to show that any goods was procured, received or sold without invoices is produced.