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IN THE COURT OF SESSIONS FOR GREATER MUMBAI AT MUMBAI
CRIMINAL BAIL APPLICATION NO.1877 OF 2022
CNR NO. MHCC020102302022
Mr. Amanpuneet Singh Kohli
Age : 35 years,
R/at : 701 LE, Orchid CHS Ltd.,
Opp. Khar Gymkhana, 15th Road,
Khar West, Mumbai 400 052.
…Applicant/Accused
Vs.
The State of Maharashtra
(Through Sr. Intelligence Officer, Directorate
General of Goods & Services Tax Intelligence,
Zonal Unit, Mumbai.)
…Respondent/State
Appearances :
Mr. Ravi Hirani, Ld. Advocate for applicant/accused.
Mr. Natrajan, Ld. SPP for the Respondent/CGST.
CORAM : H. H. THE ADDL. SESSIONS JUDGE,
SHRI A.A. KULKARNI (C.R. NO.24)
DATED : 29TH AUGUST, 2022
(ORAL ORDER)
(Dictated and pronounced in the open Court)
This is an application for bail under Section 439 of Cr. P.C.
Heard Ld. Advocate for the applicant and Ld. APP for the State. Perused
documents on record.
2.
The Ld. Advocate for applicant submitted that applicant is
Director of seven companies. It is alleged against applicant that
applicant availed Input Tax Credit of Rs.35.11 crores without actually
receiving any goods/services and utilized it for further payments. It is
contention of applicant that he is falsely implicated in this case by
respondent. Applicant is in judicial custody since last one year in
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COFEPOSA. It is further contended that statement of applicant is
recorded during investigation for five different occasions. Applicant has
cooperated respondent authorities. It is further contended that
applicant has neither Manager or Proprietor of seven firms alleged by
respondent. It is further contended that Input Tax Credit is claimed in
GST returns on the basis of information from suppliers. It is further
contended that applicant is not having any knowledge of firms or his
suppliers as nonexisting firm. Applicant has given statement before
authorities of respondent. Applicant is ready to cooperate respondent.
It is further contended that by keeping applicant behind bar for
indefinite period, no purpose will be served. Applicant is ready to abide
any condition imposed by this Court. Hence, prayed for grant of bail.
3.
Respondent opposed application. It is their contention that
during investigation, it revealed that applicant availed Input Tax Credit
in the name of fourteen companies worth R.35.11 crores. Records of
suppliers shown by applicant are fake as firms are not in existence.
Therefore, it is their contention that applicant has committed economic
offence and hence, applicant is not entitled to be released on bail.
6.
In view of submissions from both sides and on perusal of
record, it is clear that applicant is in judicial custody since last one year.
Entire record of Input Tax Credit availed by applicant is available in
electronic form with the respondent. Further, respondent may collected
evidence on their own source. For that purpose, indefinite detention of
applicant is not required. Therefore, in such circumstances, I am of the
opinion that applicant is entitled to be released on bail by imposing
conditions. Hence, I passed the following order :
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ORDER
1.
Criminal Bail Application No. 1877 of 2022 is allowed.
2.
Applicant/accused Amanpuneet Singh Kohli be released on bail
on furnishing P.R. Bond of Rs.10,00,000/ along with one or two
sureties of like amount in connection with crime registered by
Directorate General of Goods & Services Tax Intelligence, Zonal
Unit, Mumbai.
3.
Applicant/accused shall attend Directorate General of Goods &
Services Tax Intelligence, Zonal Unit, Mumbai, office on notice by
Investigating Officer.
4.
Applicant/accused shall furnish his residential address proof and
contact numbers to Investigating Officer.
5.
Applicant/accused shall not directly or indirectly, make any
inducement, threat or promise to any person acquainted with the
facts of the case so as to dissuade him from disclosing such facts
to the Court or to any Police Officer.
6.
Applicant/accused shall not leave India without previous
permission of the Court.
7.
Bail before Ld. Court below.
8.
Criminal Bail Application No.1877 of 2022 stands disposed of
accordingly.
Date : 29.08.2022
Dictated on
: 29.08.2022
Transcribed on : 29.08.2022
HHJ signed on : 29.08.2022
[A.A. KULKARNI]
ADDITIONAL SESSIONS JUDGE
GREATER MUMBAI
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“CERTIFIED TO BE TRUE AND CORRECT COPY OF THE ORIGINAL
SIGNED JUDGMENT/ORDER.”
Upload Date
29.08.2022
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Name of Stenographer
5.00 p.m.
PRAJWALA V. PHODKAR
Name of the Judge (With HHJ SHRI. A.A. KULKARNI (CR 24)
Court Room No.)
Date of Pronouncement
JUDGMENT /ORDER
of 29.08.2022
JUDGMENT /ORDER signed by 29.08.2022
P.O. on
JUDGMENT /ORDER uploaded 30.08.2022
on