Commissioner of Central Tax Vs Adesh Jain
Date: August 29, 2024
Subject Matter
Petition challenging the bail dismissed for failure to file a prosecution complaint even after a lengthy detention period
Summary
The case revolves around an accused, Adarsh Jain, who, along with a co-accused, was involved in generating fake invoices using dummy entities to fraudulently claim Input Tax Credit without actual goods being supplied. Circumstances led to Jain's…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present petition is filed challenging the order dated 05.02.2019 (hereafter ‘ impugned order ’), passed by the learned Chief Metropolitan Magistrate (‘ CMM ’), Patiala House Courts, New Delhi, in Commissioner of Central Tax, GST Delhi (West) v. Adarsh Jain , whereby the respondent was admitted on bail. 2. It is the…