SRI ANIKET SOVASARIA, PARTNER OF M/S AADI ENTERPRISES v. UNION OF INDIA
Case at a glance
Outcome
Disposed of
In the view of the above, the bail application stands disposed of
Provisions considered
Key paragraphs
- Para 77. In the view of the above, the bail application stands disposed of.
Judgment
SRI ANIKET SOVASARIA, PARTNER OF M/S AADI ENTERPRISES S/O LATE RADHE SHYAM SOVASARAIA R/O FLAT NO. 2D, ROYAL PLAZA APARTMENT, BASISTHAPUR BYE LANE1, NEAR BSNL OFFICE, WIRELESS, GUWAHATI, KAMRUP (M), ASSAM, PIN -781003 VERSUS UNION OF INDIA REPRESENTED BY THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, GUWAHATI ZONAL UNIT, HOUSE NO. 77, WARD NO. 54, OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA, PANJABARI MAIN ROAD, P.O. - PANJABARI, GUWAHATI, ASSAM PIN-781037 2:THE DIRECTOR GENERAL OF GOODS AND SERVICE TAX GUWAHATI ZONAL UNIT HOUSE NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD P.O. - PANJABARI GUWAHATI ASSAM PIN-781037 3:THE ASSISTANT DIRECTOR OFFICE OF THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 WARD NO. 54 Page No.# 2/3 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD P.O. - PANJABARI GUWAHATI ASSAM PIN-78103 Advocate for the Petitioner : MR P TALUKDAR, MR W R MEDHI,MR A V SINGH Advocate for the Respondent : SC, GST, BEFORE HONOURABLE MRS. JUSTICE MALASRI NANDI Date : 18.03.2025 ORDER Heard Mr. T.J. Mahanta, learned Senior counsel assisted by Mr. W.R. Medhi, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing counsel, GST.
By this application filed under section 483 of the Bharatiya Nagarik Suraskha Sanhita, 2023, the accused petitioner namely, Aniket Sovasaria, has prayed for bail in connection with DGGI Case No. DGGI/INT/INTL/34/2025 registered under Section 132(1)(b)/132(1)(i) of CGST Act, 2017.
It is submitted by the learned Senior counsel for the petitioner that the petitioner has been languishing in judicial custody for last 54 days since his arrest on
23.01.2025. It is also submitted that the petitioner is no way involved with the alleged offence as mentioned in the FIR. Section 132 (1)(b) of CGST Act, 2017 is not attracted here in this case. Considering the length of detention as well as background of the case, the petitioner may be enlarged on bail.
Mr. Keyal, learned Standing counsel, GST has raised strong objection in granting bail to the petitioner. It is also submitted that the petitioner has been involved in the fraudulent issuance of fake invoices and passing on ineligible ITC of Rs. 5.69 Crores Page No.# 3/3 by M/s Aadi Enterprise and Rs. 0.43 Crores by M/s Trident Consulting, without the actual supply of goods, leading to the evasion of a total GST amounting to Rs. 6.12 Crores. Furthermore, it is submitted that the petitioner is a habitual offender and was arrested by the DGGI, Guwahati Zonal Unit for a similar offence on 11.02.2021 vide Case No. 4473/2022. The investigation is still in progress as such, bail may not be considered to the petitioner at this stage.
Having heard the learned counsel for the parties and on perusal of the case diary, it reveals that the petitioner is the proprietor of the alleged company against whom the allegations was made evading payment of total GST amounting to crores of rupees. Learned Senior counsel for the petitioner prayed to release the accused on bail on the ground of length of detention i.e. 54 days in judicial custody wherein the mandatory period is 60 days. It is not in dispute that the alleged offences are punishable with imprisonment up to a maximum period of 5 (five) years and compoundable in nature.
However, it appears that another case vide No. 4473/2022 is pending against the petitioner in the court of learned SDJM No. 1, Kamrup(M), Guwahati. It transpires that the petitioner is a habitual offender and the petitioner being the proprietor of the aforesaid companies, has indulged in committing the offence as alleged. Hence, this Court is not inclined to grant bail to the petitioner. Therefore, bail application is rejected.
Operative part
In the view of the above, the bail application stands disposed of.
Send back the case diary. JUDGE Comparing Assistant
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In the view of the above, the bail application stands disposed of
Which court decided this case, and when?
Gauhati High Court, on 18 Mar 2025. The bench was MALASRI NANDI.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.