ARVIND KUMAR MUNKA Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an application for bail under Section 439 of the Code of Criminal Procedure, 1973 on behalf of the petitioner who has prayed for his enlargement on bail on any conditions. The petitioner has been arraigned as an accused along with other accused persons in connection with the Case No. C 3179 of 2019 arising out of V(12) 75/AE/CGST/GR-VII/KOL-NORTH/2019 under Sections 69 read with Section 132(1) of the Central Goods and Services Tax Act, 2017, now pending before the learned Chief Judicial Magistrate, Alipore.

(2.) The petitioner case is that he is a Chartered Accountant and his office is situated at Room 2H, 56 Metcalfe Street, Kolkata-700012 and is no way connected with the instant case and has been falsely arraigned as an accused on the allegation that the petitioner in connivance with the other accused persons, namely, Sanjay Kumar Pandit, Nagendra Kumar Dubey alias Sandip Dubey, and Mr. Vijay Rajpuriya along with other persons had allegedly issued GST invoices without any supply of the goods to the buyers on commission basis causing loss of more than 98 crores approximately.

(3.) It is submitted that the petitioner was arrested and produced on 6.06.2019 before the Learned Chief Judicial Magistrate, Alipore, who vide order dated 6.06.2019 rejected his prayer for bail remanding him to judicial custody, although, he was rendering his cooperation with the investigating agency prior to his arrest. Then the petitioner moved an application under Section 439 Cr.P.C. for his release on bail before learned Sessions Judge Alipore, but by order dated 20.08.2019 the bail prayer was rejected on considering the nature and magnanimity of unlawful act done by the accused persons including the petitioner as revealed from the final report of the investigating agency and on consideration that there shall have every possibility to influence the witness to destroy the evidence or evade the process of further investigation and trial.