Satender Kumar Antil versus Central Bureau vs Central
Case Details
Acts & Sections
Cited in this judgment
1. Heard learned counsel for applicant and Mr. Digvijay Nath Dubey, learned counsel for Directorate General of GST Intelligence- opposite party and perused the record.
2. This first bail application has been filed with regard to Complaint Case No.2553 of 2025, DGGI Case No.DGGI/INV/GST/3169/2024-GR-H, under Section 132(1)(b) and (c) CGST Act 2017, P.S. DGGI, District Lucknow.
3. As per contents of complaint filed under Sections 210 and 223 (1)(a) of the BNSS 2023 with regard to offence committed under Section 132(1) (b) & (c) Central Goods & Services Act, 2017, the applicant stands accused of being a master-mind for creating a nexus of many fake firms to pass on fake Input Tax Credit (ITC) to various recipients due to which simultaneous search was undertaken unearthing various documents indicating complicity of applicant in creation of fake firms for the said purpose. The complaint as indicates that applicant is the main person responsible for filing returns under the Act.
4. It has been submitted by learned counsel for applicant that the applicant has been falsely implicated on the charges levelled against him and that there is no evidence whatsoever of applicant being instrumental in creation of fake firms. It is submitted that in fact as per complaint itself, the only role attributable to him is that of filing Income Tax and GST returns of his client. It is also submitted that applicant is under incarceration since 14.11.2024 and except for filing of complaint, no further steps have been taken in trial. It is also submitted that even as per the list submitted, there are 11 witnesses and therefore there is no hope of early conclusion of trial.
1. Heard learned counsel for applicant and Mr. Digvijay Nath Dubey, learned counsel for Directorate General of GST Intelligence- opposite party and perused the record.
2. This first bail application has been filed with regard to Complaint Case No.2553 of 2025, DGGI Case No.DGGI/INV/GST/3169/2024-GR-H, under Section 132(1)(b) and (c) CGST Act 2017, P.S. DGGI, District Lucknow.
3. As per contents of complaint filed under Sections 210 and 223 (1)(a) of the BNSS 2023 with regard to offence committed under Section 132(1) (b) & (c) Central Goods & Services Act, 2017, the applicant stands accused of being a master-mind for creating a nexus of many fake firms to pass on fake Input Tax Credit (ITC) to various recipients due to which simultaneous search was undertaken unearthing various documents indicating complicity of applicant in creation of fake firms for the said purpose. The complaint as indicates that applicant is the main person responsible for filing returns under the Act.
4. It has been submitted by learned counsel for applicant that the applicant has been falsely implicated on the charges levelled against him and that there is no evidence whatsoever of applicant being instrumental in creation of fake firms. It is submitted that in fact as per complaint itself, the only role attributable to him is that of filing Income Tax and GST returns of his client. It is also submitted that applicant is under incarceration since 14.11.2024 and except for filing of complaint, no further steps have been taken in trial. It is also submitted that even as per the list submitted, there are 11 witnesses and therefore there is no hope of early conclusion of trial.