The Patiala House Court has refused to grant anticipatory bail to the person accused of wrongfully claiming Input Tax Credit (ITC).
The applicant, Lupita Saluja sought the anticipatory bail on the grounds that she is a housewife and she is having responsibility for her two minor children. It was submitted that the applicant is also having additional responsibility of taking care of her old and aged father and paternal grandmother.
It was submitted that in 2008, unfortunately, her husband Avijeet Saluja suffered hemorrhage and as a result, half of his body got paralyzed and he is unable to move his hand or sign the documents. It is submitted that owing to such severe medical condition of her husband, the applicant was made a name sake director of the companies of her husband i.e. M/s Atlantic International Trading Pvt. Ltd, M/s Blue Star International Pvt. Ltd and M/s Sun Flame Trading Pvt Ltd.
The applicant was signing the documents of the companies upon the sole instructions of her husband and was completely oblivious to the business transactions of the above companies and other modalities of the business. It is submitted that the complainant has been conducting investigation under CGST Act against the companies of her husband for about one and a half years and during the said period of investigation, the complainant has not only issued summons against the companies and her husband but also conducted five raids at the house of the applicant and at the premises of the companies.
The department has vehemently opposed the bail application arguing that applicant and her husband created five bogus export firms and fraudulently availed ITC of Rs.45 crores upon the strength of fake invoices providing fabricated information on the E-way bill portal.
The Court consisting of Dharmender Rana while considering the seriousness of allegations and nature of offence, held that the instant bail application is bereft of any merits and the same is accordingly dismissed.
The court further noted that the economic offenses are required to be treated as a separate class and bail cannot be granted as a matter of routine.
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