The Delhi High Court dismissed a petition, filed by the petitioner against the order dated 21st December 2022, passed by the learned Additional Sessions Judge (ASJ), whereby regular bail was granted to the accused Manish Goyal.
Brief Facts:
The accused Manish Goyal is the proprietor of M/s Radiant Traders, who supplied their smoking mixture to M/s Harsha International for export. One batch sent for export was intercepted by the officials of DGGI, wherein it was revealed that the aforesaid smoking mixture was a spurious product and not fit for human consumption. It was found that no business activity was being conducted from the registered premises of M/s Radiant Traders. Manish Goyal was arrested under the allegations of having committed offenses under Section 132(1)(b) and (c) of the CGST Act. Manish Goyal approached the learned Additional Chief Metropolitan Magistrate for the grant of regular bail which was dismissed. Thereafter, Manish Goyal preferred a bail application before the learned Additional Sessions Judge, which was allowed. DGGI moved the Sessions Court seeking cancellation of the bail, which was allowed. This Court had granted a stay on the aforesaid order.
Contentions of the Petitioner:
The Learned Counsel for the Petitioner submitted that Manish Goyal is involved in a serious economic offense relating to evasion of Goods and Services Tax (GST) to the tune of Rs.218 crores. Manish Goyal is required in custody in order to unearth the conspiracy behind the present case and to ensure that he does not interact with the other co-accused persons, who are avoiding investigation.
Contentions of the Respondent:
The Learned Counsel for the Respondent submitted that the CRCL Report is inconclusive and on the basis of the report, it cannot be said that the cigarettes purchased have not been used in the manufacture of the smoking mixture. Merely on the basis that one of the consignments was found to be spurious, it cannot be assumed that all previous consignments were spurious as well.
Observations of the Court:
The Court noted that on a prima facie view, it appears that Manish Goyal was acting on the directions of the co-accused Chirag Goel and was not responsible for or aware of the day-to-day functioning of M/s Radiant Traders. It also appears that it was Chirag Goel who had set up M/s Radiant Traders by taking documents from Manish Goyal and the real control of the firm was with Chirag Goel.
The Court observed that non-appearance for investigation on one or two dates cannot be a ground for cancellation of bail. Further, Manish Goyal has spent almost a month in custody and it is not the case of the DGGI that further custodial interrogation is required.
The Decision of the Court:
The Delhi High Court, dismissing the petition, held that Manish Goyal did appear before the authorities pursuant to summons received by him on various occasions. Therefore, the order dated 15th September 2023, passed by the Sessions Court canceling bail on account of non-appearance on one or two dates is harsh and is accordingly set aside.
Case Title: Directorate General of GST Intelligence v Manish Goyal
Coram: Hon’ble Justice Amit Bansal
Case no.: CRL.M.C. 881/2023
Advocate for the Petitioner: Mr. Satish Aggarwala
Advocate for the Respondents: Mr. Tanmay Mehta
Read Judgment @LatestLaws.com:
Share this Document :Picture Source :
