Sourav Bajoria vs Union Of India

State        Â

from where fake/bogus Â

bills

procured","Name of the entity

from            Â

whom fake/bogus      Â

bills

procured",Remarks,"Concerned

persons",,,,,,,,,,,,

Assam,M/s B.L. Mineral Pvt. Ltd,Fake invoices,Fake invoices,,,,,,,,,,,,

,Ajay Kumar Goyal,Fake invoices,Don’t know,,,,,,,,,,,,

,Kavita Jain,Fake invoices,Shubham Jain,,,,,,,,,,,,

,"M/s M.D. Hasija Pvt.

Ltd.",Fake invoices,Davinder Hasija,,,,,,,,,,,,

,Subham Jain,Fake invoices,Subham Jain,,,,,,,,,,,,

,Vikash Bansal,Fake invoices,"Don’t

know",,,,,,,,,,,,

,Vinod Kumar Garg,Fake invoices,Don’t know,,,,,,,,,,,,

Haryana,Vikash Bansal,Fake invoices,Don’t know,,,,,,,,,,,,

,Mukesh Goyal,Fake invoices,Don’t know,,,,,,,,,,,,

,Purushotam Dass,Fake invoices,Don’t know,,,,,,,,,,,,

,"B.L.  Minerals  Pvt.

Ltd.",Fake invoices,Davinder Hasija,,,,,,,,,,,,

,Radhey Sham,Fake invoices,"Don’t

know",,,,,,,,,,,,

,Devender Hasija,Fake invoices,Davinder Hasija,,,,,,,,,,,,

,Mukesh Goyal,Fake invoices,Don’t know,,,,,,,,,,,,

,,,,,,,,,,,,,,,

MonthPlace EWB No. From GSTIN &To GSTIN &From Place &To Place & Pin EWB No. &Doc. No.AssessTax HSNHSN Latest Movem ent of

Name Name Pin Dt. & Dt. Val. Val CodeDesc.Vehicle Vehicle

No.

Jan- Ludhiana30127222974306CEPPB5183L18AKGP Panchkula/133BELTOLA/781028301272229743 Ba/K/0 309028154512701 HR69C No Record

21 1Z4/BANSAL K7676Q 302 - 02/01/202147- 0649 Available for

ASSOCIATES 1Z4/MARUTI 20:57:00 02/01/2021 MOVEMENT

TRADERS OF

VEHICLE

Jan- Ludhiana301272 06CEPPB5183L18AKGP Panchkula/133BELTOLA/7810 3012722230815Ba/K/0 323932161972701 HR46E039Lasedi Toll

21 230815 1Z4/BANSAL K7676Q 302 28 - 02/01/202150- Plaza

ASSOCIATES 1Z4/MARUTI 21:07:00 02/01/2021 Rajasthan To

TRADERS Samakhiali Tol

Plaza, Gujarat

370147

It appears from the statement above that atleast in one case there was no record that the truck reached Beltola and in the other one, although the destination of the truck was

Beltola, the truck went to Gujarat.

[10] It has further been submitted by Mr. Keyal, that considering the huge amount of alleged tax evasion, involvement of a chain of persons and also the materials so far

collected with regard to connivance and active participation of the present petitioner, as indicated above, and a huge number of documents/papers to enable the concerned

authority to conduct a thoroughly detail investigation, prayer for bail be rejected.

[11] The Hon’ble Supreme Court, in the case of Y.S. Jagan Mohan Reddy -vs- Central Bureau of Investigation, reported in (2013) 7 SCC 439, held as follows:-

“34. Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deep

rooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as grave offences affecting the economy of the country

as a whole and thereby posing serious threat to the financial health of the countryâ€​.

[12] I have considered the materials on record and found that this complaint alleged a huge economic offence and therefore, a thorough and detail investigation is essential.

Further, considering the materials so far collected by the Investigating Agency in respect of manipulation of invoices, etc and the role of this petitioner in facilitating

commission of the offence of huge tax evasion of Rs. 28,97,85,917/-, the enlargement of the petitioner on bail, at this stage, is likely to hamper the investigation and tamper

evidence which may amount to compromising with the entire investigation of the case.

[13] This Court has also taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different

places necessitating reasonably sufficient time to the Investigating Agency.

[14] In view of the observations made in para 12 and 13 above, the prayer for bail of the petitioner stands rejected, at this stage.

[15] The petition stands disposed of accordingly.

[16] Return the records produced before this Court.",Month,Place,EWB No.,"From GSTIN &

Name","To GSTIN &

Name","From Place &

Pin",To Place & Pin,"EWB No. &

Dt.","Doc. No.

& Dt.","Assess

Val.","Tax

Val","HSN

Code","HSN

Desc.","Latest

Vehicle

No.","Movem ent of

Vehicle

,"Jan-

21",Ludhiana,301272229743,"06CEPPB5183L

1Z4/BANSAL

ASSOCIATES","18AKGP

K7676Q

1Z4/MARUTI

TRADERS","Panchkula/133

302",BELTOLA/781028,"301272229743

- 02/01/2021

20:57:00","Ba/K/0

47-

02/01/2021",309028,15451,2701,,"HR69C

0649","No Record

Available for

MOVEMENT

OF

VEHICLE

,"Jan-

21",Ludhiana,"301272

230815","06CEPPB5183L

1Z4/BANSAL

ASSOCIATES","18AKGP

K7676Q

1Z4/MARUTI

TRADERS","Panchkula/133

302","BELTOLA/7810

28","3012722230815

- 02/01/2021

21:07:00","Ba/K/0

50-

02/01/2021",323932,16197,2701,,HR46E039,"Lasedi Toll

Plaza

Rajasthan To

Samakhiali Tol

Plaza, Gujarat

370147

,,,,,,,,,,,,,,,