ARVIND KUMAR MUNKA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has renewed his prayer for bail under Section 439 of the Code of Criminal Procedure, 1973 as his earlier application being CRM No. 10075 of 2019 was rejected by this Court vide order dated 24.12.2019. The petitioner prayer for bail was lastly rejected by the Court of Judicial Magistrate, 2nd Court, Alipore, 24 Parganas (South) vide order dated 31.12.2019 which is evident from the Annexure-P1 being the orders. The petitioner as I have been found in the earlier order that he is a Chartered Accountant by profession and with the similar contention he has averred that he is no way connected with the instant case. The petitioner has been arraigned as an accused in this case under Section 69 read with Section 132(1) of the Central Goods and Services Tax Act, 2017 on the allegation that in connivance with the other accused persons, namely, Sanjay Kumar Pandit, Nagendra Kumar Dubey alias Sandip Dube, and Mr. Vijay Rajpuriya along with various other persons he allegedly issued GST Invoices without any supply of the goods or services to anybody on commission basis causing loss of more than 98 crores approximately.

(2.) It is submitted that the petitioner is in custody since 06.6.2019 and his further detention is not warranted as the Charge-sheet has already been submitted on completion of the investigation.

(3.) It is also submitted that the petitioner is no way responsible person as no notice was issued under Section 73 of the CGST Act, 2017 and has been falsely entangled in this case as he is neither a proprietor nor a person responsible for the running of any proprietary business.