Ashok Kumar Sihotiya S/O Sh. ... vs Union Of India
2021 Latest Caselaw 2578 Raj/2

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                      BENCH AT JAIPUR

          S.B. Criminal Miscellaneous Bail Application No.
                                9808/2021

Ashok Kumar Sihotiya S/o Sh. Anandilal Sihotiya, R/o A-61-B,
Dadhichi Nagar, Murlipura, Jaipur (Raj). ( Accused Petitioner Is
In Jc At Central Jail, Jaipur ).
                                                                   ----Petitioner
                                    Versus
Union Of India, Through Central Goods And Service Tax
Commissionerate Jaipur. Through P.p.
                                                                 ----Respondent

For Petitioner(s) : Mr. Pankaj Ghiya, through VC For UOI : Mr. Kinshuk Jain

HON'BLE MR. JUSTICE PANKAJ BHANDARI

Judgment / Order

05/07/2021

1. Petitioner has filed this bail application under Section 439 of

Cr.P.C.

2. Complaint No. IV (06)26/AE/JPR/2019 filed before Additional

Chief Metropolitan Magistrate (Economic Offences) Jaipur, Second

for offences under Sections 132(1(ab))(c) of the Central Goods

and Services Tax Act, 2017.

3. It is contended by counsel for the petitioner that the

allegation in the charge-sheet is with regard to transfer of fake

ITC Bills to the tune of Rs. 7.81 Cr. Petitioner was arrested on

03.02.2021 and charge-sheet was filed on 03.04.2021. Conclusion

of trial will take time. Petitioner in fact was dealing with scrap and

had purchased scrap and sold it to other entities. It is further

(2 of 2) [CRLMB-9808/2021]

contended that the period under dispute is from November 2017

to March 2019 and the statement recorded under Section 70

C.G.S.T. Act cannot be read against the petitioner.

4. Learned counsel for the Union of India has vehemently

opposed the bail application. It is contended that petitioner was

running the business from his residential premises. He has neither

purchased nor has sold any goods. He was only creating fake bills

and the fake bills were created to the tune of Rs. 44 Cr. It is also

contended that fake firms were also created by the petitioner and

some of the entities to which the ITC was transferred have

admitted that there was no movement of goods. It is further

contended that petitioner has created fake bills and has

transferred to as many as 56 suppliers.

5. I have considered the contentions.

6. From the investigation done by the Department, it is evident

that there was no movement of goods done by the petitioner and

fake invoices were generated in order to avail the ITC and in order

to pass on the ITC to various entities, the fake bills which were

generated by the petitioner is to the tune of Rs. 44 Cr.

7. Considering the contentions put forth by counsel for the

Union of India, I am not inclined to entertain the bail application.

8. This bail application is accordingly, dismissed.

(PANKAJ BHANDARI),J

NIKHIL KR. YADAV /35

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