Vinaykant Ameta S/O Shri ... vs Union Of India
2021 Latest Caselaw 7311 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

   S.B. Criminal Miscellaneous Bail Application No. 18243/2021

Vinaykant Ameta S/o Shri Shantilal Ameta, Aged About 52 Years,
R/o 75-76 Acharya Marg Chandpole Bahar Udaipur Raj. (At
Present Lodged In Central Jail Jaipur)
                                                                    ----Petitioner
                                     Versus
Union Of India, Through Special P.p.
                                                                  ----Respondent

For Petitioner(s)        :     Mr.   V. R. Bajwa, Adv.
                               Mr.   Sneh Deep Khyaliya, Adv.
                               Mr.   Harish Tripathi, Adv.
                               Mr.   Rishabh Sancheti, Adv.
For Respondent(s)        :     Mr. Kinshuk Jain, Senior Standing
                               Counsel for DGGI

HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA

Order

Judgment Reserved on : 03/12/2021 Date of Pronouncement : 07/12/2021

The present bail application has been filed under Section 439

Cr.P.C. arising out of file No.DGGI/INV/GST/2916/2021-Gr-K-O/o

DD-DGGI/RU-Udaipur, relating to offence punishable under

Sections 132 (1)(a), (f),(h),(j),(1) of Central Goods and Services

Tax Act, 2017.

Learned counsel for the petitioner submits that the petitioner

has been falsely implicated in this case. He is a simply Director in

the M/s Miraj Products Private Limited. Learned counsel for the

petitioner also submits that the petitioner is behind the bars since

25.10.2021. Learned counsel for the petitioner also submits that

the respondent's department does not have adequate data for

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evasion of tax of Rs.869 Crore. Learned counsel for the petitioner

also submits that case of the respondent depends on surmises and

conjectures. Learned counsel for the petitioner also submits that

maximum punishment in this case is 5 years. There is no concrete

evidence that petitioner had created any kind of false record.

Learned counsel for the petitioner also submits that respondent

department had failed to seize any unaccounted bill regarding

packaging of tabacco in the premises. Learned counsel for the

petitioner also submits that evaded tax on seized material is

Rs.8,65,595/-. So, the tax evasion is below 5 crore. So, it is

bailable as per the Act. Learned counsel for the petitioner also

submits that M/s Miraj Products Private Limited deposited Rs.60

crore as a protest and offence against the petitioner is

compoundable and triable by Magistrate. So, the petitioner be

enlarged on bail.

Learned counsel for the petitioner relied upon the judgments

passed by the High Court of Delhi at New Delhi in Tarun Jain Vs.

Directorate General of GST Intelligence DGGI (Bail

AppN.3771/2021 and Crl.M.A.16552/2021) decided on

26.11.2021 and the judgment passed by this Court in Ronak

Kumar Jain Vs. Union of India (S.B. Criminal Miscellaneous

Bail Application No.16083/2021) decided on 04.10.2021.

Learned counsel for the respondent has opposed the

arguments advanced by learned counsel for the petitioner and

submitted that the petitioner is working as a Director in the M/s

Miraj Products Private Limited. So, he is responsible for the tax

evasion. Learned counsel for the respondent also submitted that

till today, total tax evasion is Rs.869 Crore. Learned counsel for

the respondent also submitted that M/s Miraj Products Private

(3 of 4) [CRLMB-18243/2021]

Limited had created the fake firm for tax evasion. Learned counsel

for the respondent also submitted that investigation is still going

on. Learned counsel for the respondent also submitted that if they

had not evaded the tax then no occasion to deposit of Rs.60 Crore

arises. Learned counsel for the respondent also submitted that

department had summoned the various persons of the M/s Miraj

Products Private Limited Group for investigation but they had not

turned up for investigation till today. So, the bail application be

dismissed.

I have considered the arguments advanced by learned

counsel for the petitioner as well as learned counsel for the

respondent.

It is admitted position that the M/s Miraj Products Private

Limited had evaded the tax. GST department had seized the one

truck which was being unloaded at their premises. Department

had collected data till today, tax evasion of Rs.869 Crore. As per

version of learned counsel for the petitioner, they had deposited

Rs.60 Crore as a protest. In my opinion, if they had not evaded

the tax, then there would have been no occasion to deposit of

Rs.60 Crore as a protest. Apex Court in various pronouncement

held that the economic offender should not be dealt as general

offender because economic offenders run parallel economy and

they are serious threat to the national economy. So, after

considering the submission put-forth by learned counsel for the

parties and in the facts and circumstances of the present case and

also looking to the seriousness of the offence(s) alleged against

the petitioner without expressing any opinion on the merits of the

case, I do not consider it a fit case to enlarge the petitioner on bail

under Section 439 Cr.P.C.

(4 of 4) [CRLMB-18243/2021]

Hence, the bail application stands dismissed.

(NARENDRA SINGH DHADDHA),J

Jatin /79

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