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IN THE COURT OF SESSIONS FOR GREATER MUMBAI AT MUMBAI
CRIMINAL BAIL APPLICATION NO.1637 OF 2022
CNR NO. MHCC02­008889­2022
Mrs. Kunda Deepak Mhatre
Age: 45 years, Occ.: Business,
R/at : Room No.306, Wing – ‘A’,
Ridhi Sidhi Mansion, Behind Maruti Temple,
Kalher Bhiwandi Road, Taluka – Bhiwandi,
Dist. Thane ­ 421 302.

…Applicant/Accused
Vs.
The State of Maharashtra
(Through Superintendent of CGST & Central
Excise, Bhiwandi Commissionerate, Mumbai.)

…Respondent/State
Appearances :­
Mr. Suraj Singh, 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 : 30TH 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. SPP for the CGST. Perused
documents on record.
2.

The Ld. Advocate for applicant submitted that applicant is
arrested by Officer of Central Goods and Services Tax & Central Excise,
on the allegation that, applicant availed Input Tax Credit on the basis of
forged invoices and thereby committed offence punishable under
Section 132 of GST Act. Ld. Advocate for applicant further submitted
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that statement of applicant is recorded by concern authorities under
Section 70 of CGST Act. As per allegation of respondent, applicant is
arrested in connection with transaction non existing firms and thereby
availing inadmissible input Tax Credit.

It is further submitted that,
respondent filed complaint against applicant before Magistrate’s Court.
Hence there is no need of further detention. Applicant is ready to abide
any condition imposed by this Court. It is further contended that
applicant is permanent resident of Mumbai. There is no possibility of
her absconding. Hence, prayed for grant of bail.
3.

Respondent opposed application. It is their contention that
applicant availed inadmissible Input Tax Credit worth Rs.7,20,62,869/­
by showing transaction with non­existing firms. Applicant is active
Proprietor of M/s Bswar Industries. Therefore, applicant has played
active role in commission of offence. Applicant has committed multiple
offences in respect of Input Tax Credit. Applicant has admitted the said
fact in her statement recorded by concern authorities which is
admissible in evidence. Therefore, prima facie applicant has committed
economic offence and therefore, applicant is not entitled to be released
on bail.
4.

Ld. Advocate for the applicant further submitted that in the
present case, applicant is co­operated investigating agency. There is no
complaint of investigating agency about non co­operation from
applicant. Hence, submitted that in such situation, there is no ground to
deny bail to the applicant.
5.

In view of submissions from both sides and on perusal of
application and say of respondent, it is on record that statement of
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applicant and Amit Jatashankar Dubey has been recorded. Applicant
and Amit Dubey denied that applicant issued any invoices as well as
filing of returns as per GST Act. Both have made submission that, GST
number of applicant is misused by some one. Amit Dubey even stated
that as per applicant’s request he registered GST number. In view of
such statement and looking in to background, it is on record that,
business of applicant is not in running condition, there was only
registration for GST number, hence possibility of misuse of GST number
cannot be ruled out. It is also on record that, for the purpose of GST
registration and other transaction number of applicant was not
provided. Hence, in such situation prima­facie no active role and
participation of applicant can be considered. Further it is on record
that, respondents have filed complaint against applicant before
Magistrate’s court. It will take time. There is no need of any further
custodial interrogation. Hence, in such situation indefinite custody of
applicant is not required. Therefore, I am of the opinion that applicant
may be released on bail by imposing conditions. Hence, I pass following
order:­
ORDER
1.

Criminal Bail Application No. 1637 of 2022 is allowed.

2.

Applicant/accused Kunda Deepak Mhatre be released on bail on
furnishing P.R. Bond of Rs.50,000/­ along with one or two
sureties
of
like
amount
in
connection
with
File
No.

V/CGST/Bhiwandi/AE/GR.IV/BSWAR/299/2021­2022 registered
with CGST & Central Excise, Bhiwandi Commissionerate, Parel
(East), Mumbai.
3.

Applicant/accused shall attend CGST & Central Excise, Bhiwandi
Commissionerate, Parel (East), Mumbai office on notice by
Investigating Officer.

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4.

Applicant/accused shall furnish her 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.1637 of 2022 stands disposed of
accordingly.

Date : 30.08.2022
Dictated on
: 30.08.2022
Transcribed on : 30.08.2022
HHJ signed on : 30.08.2022
[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.”
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Court Room No.)
Date of Pronouncement
JUDGMENT /ORDER
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