The Gurugram Court refused to grant Bail to a person accused of wrongfully availing Input Tax Credit (ITC).
The applicant, Yogender Singh is a victim of high handedness of the Intelligence Officers and is languishing in custody since 23.10.2021. The applicant has nothing to do with the accused firms i.e. M/s Lalaji Enterprises and M/s Hemu Overseas in any manner whatsoever nor does he have any connection with any of the transactions of business of the said firms. The applicant has been falsely implicated in the present case by the officials. The allegation against the accused is that few signed and unsigned documents of the said firms were found in his office. It has been specifically submitted that the applicant is doing accounting for various firms, including aforesaid firms and few documents were in the office premises but the officials falsely planted various documents to bring some credibility to their false story. Even prima facie no offence whatsoever has been committed by the applicant.
It has been admitted by the DGGI that the aforementioned firms are not connected to accused in any manner who purchased goods from the applicant, thereafter allegedly sold such goods to other parties or have issued invoices for such goods to other parties who have incorrectly claimed input tax credit of such tax or have applied for refund of such ITC on account of exports. Precisely, there is no allegation of any evasion of tax by DGGI against the applicant and DGGI has not made any arrests for persons who have allegedly claimed input tax credit/refund of tax and have only arrested applicants who were fully cooperating with the DGGI in investigation.
The applicant remained associated in the interrogation and inquiry of the present case as and when required and directed by the concerned officials. The entire set of documents including the ledger account, invoices, payment of GST were duly shown and submitted to the concerned Inquiry Officers but the concerned Officers conducted a biased inquiry and falsely implicated the applicant in the present case.
The Chief Judicial Magistrate, Anil Kaushik held that if a murder committed in the heat of moment upon passing being aroused, the economic offence is supposed to be committed with cool calculation and deliberately with an eye on personal profit regardless of the consequence of the community. A disregard for the interest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest.
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