MOHIT BATHLA Vs. CENTRAL GOODS AND SERVICE TAX

JUDGEMENT

(1.) Prayer in this petition filed under Sec. 439 of the Code of Criminal Procedure (in short 'Cr.P.C.') is for grant of regular bail to the petitioner for offence under Sec. 132(1)(b) and 132(1)(c) punishable under Clause L(i) of Sec. 132(1) of the Central Goods and Services Tax, 2017 (in short 'the CGST, 2017) in File No.GEXCOM/AE/FU/87/2020-AE-CGST-DIV-PNP-COMMRTEPANCHKULA.

(2.) Learned senior counsel for the petitioner has argued that the accounts of the firms of the petitioner was verified by GST Officers from time to time and as per the statement dtd. 12/2/2020, on verification of the copies of various Goods & Services Tax Returns (G.S.T.R.), Re-conciliation of Input Tax Credit Claim, nothing was found suspicious. The authorities again, searched the premises of the petitioner under Sec. 67 of the CGST, 2017 and the Assistant Commissioner, G.S.T. Division Gandhi Mandi, Panipat vide letter dtd. 14/10/2020 informed the Assistant Commissioner, Ghaziabad that eWay bill and transport documents were found to be in order. Later on, again surprise visit was made at the premises of the petitioner which according to the learned senior counsel for the petitioner was in violation of Sec. 67(10) of the CGST, 2017 as even the procedure under Sec. 100(4) Cr.P.C., was not followed. The Panches accompanying the searched party were not the local residents.

(3.) Thereafter, the petitioner was served with the summons to appear before the Superintendent (Preventive), CGST, Panipat. In pursuance to the summons, the petitioner appeared before the authorities and was threatened that he will be involved subsequently in a case. Thereafter, the statement of the petitioner was recorded and he was detained under Sec. 69 of the Act on 25/10/2020 for the alleged commission of offence punishable under Ss. 132(1)(d) and 132(1)(c) of the CGST, 2017. An application for seeking remand of the petitioner was filed before the Chief Judicial Magistrate, Panipat. The petitioner, thereafter, preferred an application for bail which was declined by the Additional Chief Judicial Magistrate, Panipat on 31/12/2020.