HC Allowed Accused of Fake ITC to Travel Abroad After Obtaining Necessary Permission from Chief Metropolitan Magistrate

Case Details: Tarun Jain v. Directorate General of GST Intelligence (DGGI) - [2023] 155 taxmann.com 264 (Delhi)

Judiciary and Counsel Details

• • Amit Sharma, J.
  • A. Mishra, Mercy Hussain & Nidish Gupta, Advs. for the Petitioner.
  • Harpreet Singh & Jatin Kumar Gaur, Advs. for the Respondent.

Facts of the Case

The assessee was alleged to be involved in fraudulently availing ineligible/fake input tax credit (ITC) received from other non-existent firms. It had filed bail application before the Court and while granting bail, the Court imposed a condition by which assessee had to surrender his passport and under no circumstances he could leave India without prior permission. Following orders, the assessee surrendered his passport and filed instant application requesting to modify aforesaid condition as assessee had to travel to various countries for his business projects and meetings frequently.

High Court Held

The Honorable High Court noted that the applicant had complied with conditions mentioned in judgment and he had also cooperated with proceedings initiated by the department. Now, he requested to give permission to travel for business projects and in view of above, the impugned condition should be modified to extent that passport of assessee be released to him with condition that in case he needed to travel abroad, he could do so after obtaining necessary permission from learned Chief Metropolitan Magistrate.