Jatalia Global Ventures Ltd And Anr. Vs Deputy Director, Director General Of Goods And Service Tax Intelligence
Case Details
 Case Type | BA |
 Filing Number | 199/2020 |
 Registration Number | 111/2020 |
 Filing Date | 10-01-2020 |
 Registration Date | 10-01-2020 |
 First Hearing Date | 10th January 2020 |
 Decision Date | 21st January 2020 |
 Case Status | Case Disposed |
 Court Number and Judge | 37-Additional District And Sessions Judge; |
 Nature of Disposal | Contested--Dismissed; |
Petitioners & Respondents
Petitioner Jatalia Global Ventures Ltd And Anr., ;
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Petitioner AdvocateAman Kumar;
Respondent NameDeputy Director Director General Of Goods And Service Tax Intelligence;
Order Details
| Order Date | 10-01-2020  |
BA 1112020 Deputy Director Vs. Jatalia Global Ventures Present: Sh. Aman Kaushik, counsel for the applicant. File put up before me as Sh. Prashant Rana, learned Additional Sessions Judge, Gurugram is on leave today. Bail application received by assignment. It be checked and registered. Notice of the same be issued to the State for 14.01.2020. File be put up before the concerned Court. (S.K.Sharma) Additional Sessions Judge, Gurugram. UID NO.0195 10.01.2020 |
| Order Date | 14-01-2020 |
BA 1112020 Deputy Director Vs. Jatalia Global Ventures Present: Sh. Aman Kaushik, counsel for the applicant. Ms. Vandana Oberoi, proxy counsel for the respondent. Reply not filed. Learned proxy counsel requested for a date. Now to come up on 17.1.2020 for filing reply and arguments on the bail application. (Prashant Rana) Additional Sessions Judge, Gurugram. UID NO.0195 14.01.2020 |
| Order Date | 17-01-2020 |
BA 1112020 Deputy Director Vs. Jatalia Global Ventures Present: Sh. Aman Kaushik, counsel for the applicant. Ms. Vandana Oberoi, proxy counsel for the respondent. Reply filed. Learned proxy counsel for the respondent requested for a date. Now to come up on 21.1.2020 for arguments on the bail application. (Prashant Rana) Additional Sessions Judge, Gurugram. UID NO.0195 17.01.2020 |
Final Order Judgement
| Order Date | 21-01-2020 |
| Anil Kumar Jain Vs State 1/6 IN THE COURT OF ABHISHEK PHUTELA, ADDITIONAL SESSIONS JUDGE, GURUGRAM ----- Bail Application Number. 11 of 10.01.2020. CNR Number. HRGR01-000437- 2020. CIS Number 111/2020 UID Number. HR0220. Date of Order 21.01.2020. Anil Kumar Jain son of Shri R.K. Jain, resident of C-97, Antriksh Apartments, Sector-14 Extension, Rajapurkalan, Rohini-7, North West Delhi. ….. Applicant/Accused. Versus State of Haryana, through Deputy Director, Directorate General of Goods and Service Tax Intelligence. ….. Respondent. Offence under Sections 132 of the Central Goods and Services Tax Act, 2017 ----- APPLICATION FOR BAIL UNDER SECTION 439 OF THE CODE OF CRIMINAL PROCEDURE, 1973 ----- Present : Shri P.S. Singla and Shri Aman Kumar Kaushik, Advocates, Counsel for applicant-accused. Shri Satish Aggarwal, Senior SSP for respondent- complainant assisted by Ms. Vandana Oberoi, Advocate. ----- (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 2/6 ORDER This order of mine shall dispose of an application for bail under Section 439 of the Code of Criminal Procedure, 1973 moved on behalf of applicant-accused. 2. The case of the complainant-department, i.e., Directorate General of GST Intelligence (hereinafter referred to as DGGI) is that it came to the notice of the Department that M/s Mica Industries Private Limited, M/s Jatalia Global Ventures Private Limited, M/s Satellite Cables Private Limited etc. several Companies were doing circular billing and availing Input Tax Credit in an illegal manner. All these Companies including the Company of the accused, i.e., M/s Jatalia Global Ventures Private Limited, prepared fake bills invoices in regard to the goods which were never transacted amongst them. Everything was on papers only. By using the said bills, the Companies availed Input Tax Credit to the tune of Rs.68.42 Crores. The premises of accused were visited several times. Also the notices were given to the accused to appear on 06.07.2018, 19.09.2018, 24.09.2018, 03.07.2019, 08.07.2019 and 12.07.2019. Despite several notices, the accused did not cooperate in the investigation. Preliminary enquiry was conducted from the transporters, who allegedly transported the said goods, as per the accused. It was found that no such goods were transported. Many of the transport companies did not exist. Accused Anil Kumar Jain is responsible for the day-to-day working of M/s Jatalia Global Ventures Private Limited. By committing the above (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 3/6 fake transactions, by use of fake bills and invoices, and availing of Input Tax Credit, the accused committed an offence under Section 132 of The Central Goods and Services Tax Act, 2017. Hence, he was arrested on 18.07.2019 and produced before the Learned Trial Court. 3. The counsel for the applicant/accused has placed reliance upon the recent decision of the Hon’ble High Court given on 10.01.2020 in the case of Vikas Goel Vs. Shankar Prasad Sarma, Deputy Director in CRM-M-48661 of 2019 wherein allegations against the accused were that he created fake invoices with the intention of availing fraudulent ITC and after the custody of 16 months he was granted bail. Reliance has also been placed on case titled P. Chidambaram Vs. Directorate of Enforcement, decided by Hon’ble Supreme Court of India on 04.12.2019 in Criminal Appeal No. 1831 of 2019. The counsel for the applicant/accused has vehemently argued that the offence is not severe and is punishable only with up to five years and there is a change in circumstance from the date when the first bail application was dismissed by the Ld. Predecessor on 22.08.2019 as the investigation is complete, complaint has been filed and the case is at the pre-charge evidence. He also placed on the file the copy of order dated 24.10.2019 passed by the Hon’ble High Court of Himachal Pradesh wherein the applicant/accused Anil has been granted bail in another case pending against him in District Shimla, Himachal Pradesh. 4. On the other hand, the learned counsel for the respondent- (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 4/6 complainant has strongly opposed the bail application while emphasizing that the filing of the complaint does not in any manner lesson the conduct of accused and on the contrary filing of complaint establishes that after due investigation, department has found relevant materials against the accused for his trial. While adverting to the averments in the reply the counsel emphasized that the gravity of the offence should be adjudged by the impact, offence has created, upon the society at large and financial stability of the country. 5. I have heard the arguments advanced by the learned counsel for the parties besides going through the accredited law cited by the learned counsel. 6. The alleged offence is triable by the Court of Magistrate. The case is admittedly at the stage of pre-charge evidence and the next date fixed for pre-charge evidence is 24.01.2020. The applicant-accused is in custody since 18.07.2019. The Ld. ACJM, Gurugram had dismissed the bail application on 21.12.2019 and previously the Ld. Predecessor had dismissed the bail application on 22.08.2019. Therefore, it is the second bail application before the Court of Additional Sessions Judge, Gurugram, under Section 439 Cr.P.C. 7. The investigation against the present accused started as a follow-up to the investigation in the matter of M/s Mica Industries in which the Hon’ble High Court has been pleased to grant bail to Vikas Goel vide order dated 10.01.2020 in CRM-M-48661 of 2019. However, (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 5/6 as unearthed in the investigation many entities were found to be having done the circular billing without movement of goods including M/s Jatalia Global Ventures Limited. The applicant-accused Anil Kumar Jain is the Director of M/s Jatalia Global Ventures Limited. And after thorough investigation a detail complaint explaining the modus operandi of the applicant/accused to avail Input Tax Credit by fake bills and invoices, has been filed. Consignment notes were found to be bogus. No physical movement of goods had taken place. Addresses of some transport companies were not traceable and those transporters were found to be non-existent. The applicant/accused was given ample opportunities to explain the transactions before the filing of the complaint. Allegedly, wrongful Input Tax Credit amounting to Rs.51.75 Crores was availed for the period July, 2017 to September, 2018. As per the complaint, the applicant/accused is the master mind and had orchestrated the crime to camouflage the fraud into the nexus of trusted accomplices and with the help of other dealers. 8. The case is at the delicate stage of pre-charge evidence. Usually, at this juncture, the entire list of witnesses is not exhausted and only some witnesses are examined to establish the prima facie case. Even in the case of Vikas Goel (supra), the second bail application was allowed by the Hon’ble High Court, that too, after a custody of 16 months. Even otherwise, the case of M/s Mica Industries is a separate complaint case and no parity can be drawn. Though the investigation is complete, the (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 6/6 case is still nascent. The citations relied upon by the counsel for the applicant/accused are clearly distinguishable and do not squarely cover the case or the stage of the case of the applicant/accused. 9. For the aforesaid reasons, the second bail application of the applicant/accused Anil Kumar Jain is hereby dismissed. 10. Needless to say that any expression of this order shall not be construed to be an opinion on the merits of the case pending before the Ld. Trial Court. 11. File be consigned to record-room after due compliance. Announced. (Abhishek Phutela) 21.01.2020 Additional Sessions Judge, (Aarti, Stenographer G-I) Gurugram. (UID No.HR0220) (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 |
| Order Date | 21-01-2020 |
| CNR No. HRGR01-000437-2020 BA/111/2020 Anil Kumar Jain (Jatalia Global) Vs. Deputy Director, DGGST Present : Shri P.S. Singla, Advocate, Counsel for applicant- accused. Shri Satish Aggarwal, Senior SSP for respondent- complainant assisted by Ms. Vandana Oberoi, Advocate. File put up before me in view of order bearing endorsement no. 562/O.3 dated 20.01.2020 passed by Hon’ble District and Sessions Judge, Gurugram. Today the case was fixed for arguments on bail application. Arguments heard. Vide my separate order of even date the application is dismissed. File be consigned to record room. Announced. (Abhishek Phutela) 21.01.2020 Additional Sessions Judge, (Aarti, Stenographer G-I) Gurugram. (UID No.HR0220) |
| Order Date | 21-01-2020 |
| Anil Kumar Jain Vs State 1/6 IN THE COURT OF ABHISHEK PHUTELA, ADDITIONAL SESSIONS JUDGE, GURUGRAM ----- Bail Application Number. 11 of 10.01.2020. CNR Number. HRGR01-000437- 2020. CIS Number 111/2020 UID Number. HR0220. Date of Order 21.01.2020. Anil Kumar Jain son of Shri R.K. Jain, resident of C-97, Antriksh Apartments, Sector-14 Extension, Rajapurkalan, Rohini-7, North West Delhi. ….. Applicant/Accused. Versus State of Haryana, through Deputy Director, Directorate General of Goods and Service Tax Intelligence. ….. Respondent. Offence under Sections 132 of the Central Goods and Services Tax Act, 2017 ----- APPLICATION FOR BAIL UNDER SECTION 439 OF THE CODE OF CRIMINAL PROCEDURE, 1973 ----- Present : Shri P.S. Singla and Shri Aman Kumar Kaushik, Advocates, Counsel for applicant-accused. Shri Satish Aggarwal, Senior SSP for respondent- complainant assisted by Ms. Vandana Oberoi, Advocate. ----- (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 2/6 ORDER This order of mine shall dispose of an application for bail under Section 439 of the Code of Criminal Procedure, 1973 moved on behalf of applicant-accused. 2. The case of the complainant-department, i.e., Directorate General of GST Intelligence (hereinafter referred to as DGGI) is that it came to the notice of the Department that M/s Mica Industries Private Limited, M/s Jatalia Global Ventures Private Limited, M/s Satellite Cables Private Limited etc. several Companies were doing circular billing and availing Input Tax Credit in an illegal manner. All these Companies including the Company of the accused, i.e., M/s Jatalia Global Ventures Private Limited, prepared fake bills invoices in regard to the goods which were never transacted amongst them. Everything was on papers only. By using the said bills, the Companies availed Input Tax Credit to the tune of Rs.68.42 Crores. The premises of accused were visited several times. Also the notices were given to the accused to appear on 06.07.2018, 19.09.2018, 24.09.2018, 03.07.2019, 08.07.2019 and 12.07.2019. Despite several notices, the accused did not cooperate in the investigation. Preliminary enquiry was conducted from the transporters, who allegedly transported the said goods, as per the accused. It was found that no such goods were transported. Many of the transport companies did not exist. Accused Anil Kumar Jain is responsible for the day-to-day working of M/s Jatalia Global Ventures Private Limited. By committing the above (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 3/6 fake transactions, by use of fake bills and invoices, and availing of Input Tax Credit, the accused committed an offence under Section 132 of The Central Goods and Services Tax Act, 2017. Hence, he was arrested on 18.07.2019 and produced before the Learned Trial Court. 3. The counsel for the applicant/accused has placed reliance upon the recent decision of the Hon’ble High Court given on 10.01.2020 in the case of Vikas Goel Vs. Shankar Prasad Sarma, Deputy Director in CRM-M-48661 of 2019 wherein allegations against the accused were that he created fake invoices with the intention of availing fraudulent ITC and after the custody of 16 months he was granted bail. Reliance has also been placed on case titled P. Chidambaram Vs. Directorate of Enforcement, decided by Hon’ble Supreme Court of India on 04.12.2019 in Criminal Appeal No. 1831 of 2019. The counsel for the applicant/accused has vehemently argued that the offence is not severe and is punishable only with up to five years and there is a change in circumstance from the date when the first bail application was dismissed by the Ld. Predecessor on 22.08.2019 as the investigation is complete, complaint has been filed and the case is at the pre-charge evidence. He also placed on the file the copy of order dated 24.10.2019 passed by the Hon’ble High Court of Himachal Pradesh wherein the applicant/accused Anil has been granted bail in another case pending against him in District Shimla, Himachal Pradesh. 4. On the other hand, the learned counsel for the respondent- (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 4/6 complainant has strongly opposed the bail application while emphasizing that the filing of the complaint does not in any manner lesson the conduct of accused and on the contrary filing of complaint establishes that after due investigation, department has found relevant materials against the accused for his trial. While adverting to the averments in the reply the counsel emphasized that the gravity of the offence should be adjudged by the impact, offence has created, upon the society at large and financial stability of the country. 5. I have heard the arguments advanced by the learned counsel for the parties besides going through the accredited law cited by the learned counsel. 6. The alleged offence is triable by the Court of Magistrate. The case is admittedly at the stage of pre-charge evidence and the next date fixed for pre-charge evidence is 24.01.2020. The applicant-accused is in custody since 18.07.2019. The Ld. ACJM, Gurugram had dismissed the bail application on 21.12.2019 and previously the Ld. Predecessor had dismissed the bail application on 22.08.2019. Therefore, it is the second bail application before the Court of Additional Sessions Judge, Gurugram, under Section 439 Cr.P.C. 7. The investigation against the present accused started as a follow-up to the investigation in the matter of M/s Mica Industries in which the Hon’ble High Court has been pleased to grant bail to Vikas Goel vide order dated 10.01.2020 in CRM-M-48661 of 2019. However, (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 5/6 as unearthed in the investigation many entities were found to be having done the circular billing without movement of goods including M/s Jatalia Global Ventures Limited. The applicant-accused Anil Kumar Jain is the Director of M/s Jatalia Global Ventures Limited. And after thorough investigation a detail complaint explaining the modus operandi of the applicant/accused to avail Input Tax Credit by fake bills and invoices, has been filed. Consignment notes were found to be bogus. No physical movement of goods had taken place. Addresses of some transport companies were not traceable and those transporters were found to be non-existent. The applicant/accused was given ample opportunities to explain the transactions before the filing of the complaint. Allegedly, wrongful Input Tax Credit amounting to Rs.51.75 Crores was availed for the period July, 2017 to September, 2018. As per the complaint, the applicant/accused is the master mind and had orchestrated the crime to camouflage the fraud into the nexus of trusted accomplices and with the help of other dealers. 8. The case is at the delicate stage of pre-charge evidence. Usually, at this juncture, the entire list of witnesses is not exhausted and only some witnesses are examined to establish the prima facie case. Even in the case of Vikas Goel (supra), the second bail application was allowed by the Hon’ble High Court, that too, after a custody of 16 months. Even otherwise, the case of M/s Mica Industries is a separate complaint case and no parity can be drawn. Though the investigation is complete, the (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 Anil Kumar Jain Vs State 6/6 case is still nascent. The citations relied upon by the counsel for the applicant/accused are clearly distinguishable and do not squarely cover the case or the stage of the case of the applicant/accused. 9. For the aforesaid reasons, the second bail application of the applicant/accused Anil Kumar Jain is hereby dismissed. 10. Needless to say that any expression of this order shall not be construed to be an opinion on the merits of the case pending before the Ld. Trial Court. 11. File be consigned to record-room after due compliance. Announced. (Abhishek Phutela) 21.01.2020 Additional Sessions Judge, (Aarti, Stenographer G-I) Gurugram. (UID No.HR0220) (Abhishek Phutela) Additional Sessions Judge, Gurugram(UID No.HR0220) 21.01.2020 |
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Frequently Asked Questions
The Petitioner in case Jatalia Global Ventures Ltd And Anr. vs Deputy Director, Director General Of Goods And Service Tax Intelligence is Jatalia Global Ventures Ltd And Anr..
The Respondent in case Jatalia Global Ventures Ltd And Anr. vs Deputy Director, Director General Of Goods And Service Tax Intelligence is Deputy Director, Director General Of Goods And Service Tax Intelligence.
The case against Deputy Director, Director General Of Goods And Service Tax Intelligencewas filed on 10-01-2020 by Jatalia Global Ventures Ltd And Anr..
The status of case Jatalia Global Ventures Ltd And Anr. against Deputy Director, Director General Of Goods And Service Tax Intelligence is Case Disposed.