The Punjab & Haryana High Court refused to grant anticipatory Bail on the grounds that the Custodial interrogation was imperative for removal of crucial documents having a direct link with GST Evasion.
Mr. Jagmohan Bansal, senior counsel for the petitioner, Yashita Jain contended that the allegations leveled in the FIR in question to the effect that the petitioner, in active collusion of Manpreet Singh and Manish Verma, officials of the Capital Small Finance Bank Ltd. (Bank), has operated a locker with the Bank which was in the name of her husband Sahil Jain and removed certain crucial documents that are totally false and against the facts on record. He further contends that though admittedly she did operate the locker but she was neither asked by the bank official nor did she put her signatures in the Register of the Bank.
Mr. Bansal further contended that it was the co-accused Manish Verma who made the requisite entries in the locker operating register and forged the signature of the husband of the petitioner, which fact stands admitted by the Manager of the Bank during his interrogation.
Mr. Bansal has urged that merely because the petitioner operated the locker, it would not in any way imply that she was an accomplice to the crime allegedly committed by her husband – Sahil Jain qua which proceedings under Section 132 of the Central Goods and Services Tax Act already stood initiated against him. The essential ingredients to attract the mischief of Sections 415 and 420 of the Indian Penal Code, 1860 were clearly not made out with respect to the allegation leveled against the petitioner in the FIR in question.
Mr. Bansal submitted that the petitioner, who is a lady and does not have any criminal antecedents deserves the concession of anticipatory bail, as she has been falsely framed in the instant case at the behest and instance of the GST Department.
On the other hand, Mr. Luvinder Sofa, counsel for the complainant while vehemently opposing the prayer and submissions of the learned Sr. counsel for the petitioner, has contended that the petitioner was an active conspirator in the crime in question, inasmuch as, she was well aware about the nefarious activities of her husband – Sahil Jain and the fraud which had been committed by him. It was further contended that the husband of the petitioner had floated as many as 25 shell companies in his name as well as in the name of the petitioner and other family members to avail the fraudulent Input Tax Credit of approximately Rs. 17.65 Crores.
The counsel for the complainant has still further submitted that repeated summons issued under Section 70 of the GST Act, were sent at the address of the petitioner for recording her statement, however, she had been avoiding the same. He has also submitted that as far as the instant case is concerned, the mala fides on the part of the petitioner is writ large in as much as she has given an incorrect address in the present petition which is contrary to the address given by her and her husband before the GST authorities.
The Single Judge Bench of Justice Manjari Nehru Kaul held that there are serious and specific allegations leveled against the petitioner in the FIR in question for which her custodial interrogation would be imperative, more so, since she allegedly removed crucial documents having a direct link with the proceedings, which were pending against her and her husband under the CGST Act.
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