P. C. PUROHIT Vs. UNION OF INDIA

JUDGEMENT

(1.) By filing the present criminal misc. petition u/S 528 BNSS, the accused petitioner has prayed to quash and set aside the order dtd. 31/1/2025, passed by the Court of learned Addl. Chief Judicial magistrate (Economic Offence), Jaipur Metro-II (for short, 'the trial Court') in Criminal Misc Case No. 06/2025 (Union of India Vs. M/s. Miraj Products Limited and Anr.; to quash the non-bailable warrants in question and further to direct the learned Court concerned to accept the bonds from the accused petitioner as per law.

(2.) Facts in brief of the case are that the Office of Directorate General of GST Intelligence received an information that Packaging Sales Private Limited is supplying of packing material in the name of fake firms with an intent to dodge the checking conducted by GST Department and finally offloading the material at M/s Miraj. The said department conducted simultaneous raids at the office of M/s Montage Packaging being situated in Jaipur and office of M/s Miraj Products Private Limited at Nathdwara. During the raid at M/s Miraj Products it was allegedly found that a truck was being unloaded at M/s Miraj with invoices in the name of M/s Shri Balaji Enterprises, Ahmedabad. During the raid it was found that M/s Montage used to provide packaging items to M/s Miraj without valid invoices and invoices were issued by M/s Montake in the name of other firms. The department seized the goods which were being unloaded during the raid. The Department proceeded with the investigation which finally culminated into a complaint being lodged against the present petitioner and by order dtd. 3/8/2024 the cognizance has been taken against the petitioner by the trial court for offences punishable under sec. 132(1)(a)(f) (h)(j) (k) and (l) of the Central Goods and Services Tax Act, 2017 (for short 'the Act of 2017') and issued the non-bailable warrants to secure his presence.

(3.) The petitioner and co-accused being aggrieved by the order dtd. 3/8/2024 whereby the learned trial court took cognizance and issued the non-bailable warrants for securing their presence, they preferred S.B. Criminal Misc. Petition No. 6137/2024 to the extent of quashing the non- bailable warrants. The aforesaid criminal misc. petition was disposed of vide order dtd. 21/9/2024 with a liberty to the petitioners therein to avail the remedy before the court below for conversion of arrest warrant issued against them into bailable warrant.