Cri. Bail Appln. No.600 of 2022 (Or. Exh.1)
1
IN THE OURT OF ADDITIONAL SESSIONS JUDGE, NASHIK,
AT – NASHIK.
(Presided over by Mr. M. H. Shaikh)
Criminal Bail Application No.600 of 2022
CNR No.MHNS010023682022
Hafijullah Ajimullah Choudhari
Age : 25 Years, Occu.: Business
R/o : Flat No.1, Vatsalya Apartment,
Bhor Township, Ambad Link Road,
Ambad, Nashik.
… Applicant/Accused.
V/S
State of Maharashtra
Through : Superintendent C.G.S.T., Nashik
Commissionerate, G.S.T. Bhavan,
Plot No.155, Sector P34, CDCO,
Nashik422008.
… Respondent/State.
Appearance :
Ld. Adv. Shri. Sameer R. Inamdar for Applicant/Accused.
Ld. A.P.P. Shri. Dalvi for Respondent/State.
ORDER BELOW EXH. No.1
(Delivered on 22nd June, 2022)
1.
This is an application filed under Section 439 of Criminal
Procedure Code for grant of regular bail in CGST 393/2021 registered
with the respondent Central CGST (Preventive) & Central Excise, Nashik
Commissionerate for an offence punishable under Section 132(1)(i)CGST
Act, 2017.
Cri. Bail Appln. No.600 of 2022 (Or. Exh.1)
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2.
information
It is the case of the respondent that, they had received the
from
CGST
and
CX,
Thane
and
Navi
Mumbai
Commissionerate that, M/s Hira Steel (Prop. Haffijulla Choudhari) had
availed Input Tax Credit (for short, “I.T.C.”) wrongly on the invoices
issued by M/s Shree Sajanand Enterprises and M/s Chandan Enterprises
respectively. In the investigation, it revealed that, the ITC availed by the
applicant on the basis of invoices of certain Enterprises, which were
fictitious. The applicant has misappropriated crores of amount of the
Government. Therefore, he came to be summoned and arrested.
3.
It is the case of the applicant that, he is innocent and has
not committed any offence. Applicant is behind the bar since more than
45 days. Investigation is over. Nothing is to be recovered or discovered
at the instance of the applicant. Therefore, prayed to allow the
application on any terms.
6.
Respondent filed their say vide Exh.6 and strongly objected
on the ground that it is an economic offence, which is serious in nature.
The investigation is going on. The applicant has availed wrongly the
I.T.C. on the fictitious companies. Thorough investigation is necessary
as to know who all are involved in this case. There is every likelihood of
tampering of evidence. Therefore, prayed to reject the application.
7.
Heard Ld. Advocate for the applicants and Ld. Spl. P.P. for
the respondent. Gone through the entire material placed on record.
7.
Upon hearing and going through the material placed on
record, what can be gathered is that the allegations against the
applicant are that, he had fraudulently availed input tax credit to the
tune of crores of rupees by issuing fake invoices of fictitious Firms
Cri. Bail Appln. No.600 of 2022 (Or. Exh.1)
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without supplying any goods. It is a loss to the Government. The
respondent is investigating the said matter. The offence involved is an
economic offence, which is serious in nature. The respondent is
investigating as to whether other Firms are involved in the said Crime.
As far as the applicant depositing some odd amount with the
respondent that does not absolve the applicant from the Crime. There is
a likelihood that, if the applicant is enlarged on bail, he may alert the
other Firms i.e. their Partners and Proprietors. Therefore, this is not the
stage at which the discretion of bail is to be invoke. In the result, the
application fails. Hence, the order.
ORDER
Criminal Bail Application No.600/2022 stands
rejected and disposed off accordingly.
MUSHTAQUE
HUSSAIN
SHAIKH
Place : Nashik.
Date : 22/06/2022
Digitally signed by
MUSHTAQUE
HUSSAIN SHAIKH
Date: 2022.06.22
17:23:34 +0530
(M. H. Shaikh)
Additional Sessions Judge, Nashik.