GOVIND Vs. STATE OF HARYANA

JUDGEMENT

(1.) The matter has been taken up through video-conferencing on account of lockdown due to outbreak of pandemic COVID-19.

(2.) In this first regular bail application filed in case FIR No. 27 dtd. 6/1/2019 under Ss. 420, 467, 468, 471, 201 and 120-B IPC registered at Police Station Chandni Bagh, Panipat by the petitioner Govind an accountant with Firm M/s Zensar Enterprises, Panipat. The primary allegations are as follows:- " Jarnail Singh one of the proprietors of the firm got registered the firm under Central Goods and Services Tax Act, 2017 (in short, "CGST Act1) and Haryana Goods and Services Tax Act, 2017 ( in short "HGST Act'). The allegations against the principal accused Jarnail Singh are that he had got registration of the firm on the basis of forged and fabricated documents to avail of input tax credit (ITC) and on revelation of the modus operandi different FIR's numbering 23 were got registered against various firms including that of Jarnail Singh. The petitioner being accountant of the accused firm was apprehended on 10th of November 2020 on the allegations that there was fraud of 64 lacs by the firm in which the petitioner worked and which amount was subsequently got recovered from the beneficiaries".

(3.) Mr. Jagmohan Bansal, learned senior counsel assisted by Mr. Mukul Singla, Advocate has argued at length submitting that petitioner is behind the bars since a long time and is merely working as an accountant, preparing the account books and has no specific role in the commission of the offence. It is contended that upto five crores of GST embezzlement offences are bailable and that nothing has been recovered from the petitioner who has no specific role to play in the commission of the offence. Lastly, the counsel submitted that similarly placed co-accused have been allowed bail by the different Courts and has also placed on record orders dtd. 19/4/2021 and 29/6/2021 granting bail to petitioner in other cases by the Courts below.