Case Details: Badha Ram v. Intelligence Officer - [2023] 157 taxmann.com 477 (Kerala)
Judiciary and Counsel Details
- Mohammed Nias C.P., J.
Facts of the Case
In the present case, the assessee was arrested since the GST department during search operation found that petitioner had suppressed huge turnover of Rs. 34.15 crores for years 2021-22 to 2023-24 and had evaded tax. The assessee filed bail application but the department opposed the application on the ground that the petitioner had committed cognizable and non-bailable offences under section 132(5) of the GST Act, 2017.
Moreover, the department suspected that accused was tampering with evidence and influencing witnesses in case since software used at his business premises was changed immediately after search and accountant of firm was also dismissed from service.
High Court Held
The Honorable High Court noted that the investigation was only at a nascent stage. Also, the argument of assessee that arrest could only be made after completion of assessment had no legs to stand. In view of fact that there was an evasion of more than Rs.6.5 crores alleged against assessee and a serious allegation of tempering with evidences was made, it would warrant a thorough investigation. Therefore, the Court held that under such circumstances when investigation was going on, bail could not be granted.
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