1
B.A.No.661 of 2022
CNR:MHCC02-003833-2022
IN THE SESSIONS COURT FOR GR.BOMBAY
AT BOMBAY
BAIL APPLICATION NO.661 OF 2022
IN
R.A.NO.210/2022
(FILE NO.GEXCOM/AE/FU/672/2021-AE-O/0 COMMR.
CGST-BWD-NS PHARMA)
Shri Sachin Kankrai Mehta
Aged:44 years, Occ:Business,
R/at.R.No.55, Dasha Shrimali
Nagar No.1, Narsing Lane,
Opp N.L. High School Malad
(W), Mumbai:400 064.

.. Applicant
V/s.
1 Superintendent of CGST & C,
Ex. Bhiwandi Commissionerate,
11th and 12th Floor, Lotus Infocenter,
Station Road, Parel East, Mumbai:12.
2 The State of Maharashta
.. Respondents
Appearances:
Adv. Jain for applicant.
SPP Pathak for respondent No.1
APP Abhijeet Gondwal for respondent No.2
Coram : R. M. Sadrani
Addl. Sessions Judge
C.R. No.37.
DATED : 22nd April, 2022.
ORDER
1
This is an application U/s.439 of Code of Criminal
Procedure(hereinafter referred to as “Cr.P.C.) for the grant of bail to
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B.A.No.661 of 2022
the applicant Sachin Kankrai Mehta in File No.GEXCOM/AE/FU/
672/2021-AE-O/0 COMMR. CGST-BWD-NS PHARMA registered
with the respondent No.1 for the offence U/s.132 of Central Goods
and Services Act(hereinafter referred to as CGST Act).
2
As per case of the respondent, applicant is a proprietor
of M/s.N.S. Pharma Chem and M/s. Neon Pharma Chem. Both the
companies are registered in the name of the applicant. Applicant
has availed fake Input Tax Credit(in short ITC) of Rs.7,24,46,238/from the firm namely M/s.N.S. Pharma Chem and Rs.3,10,36,424/from the firm namely M/s. Neon Pharma Chem, in all availed fake
ITC of Rs.10,34,82,662/- without any valid document and
movement of the goods in violation of Section 16 of CGST Act. As
per statement of transports and other verification of illegible ITC as
per E-Way bill portal, the above to companies having same
propriety and have availed fake/ineligible ITC of Rs.5,83,63,894/from the non-existing/fake firm/dummy firms.
3
Learned Adv.Jain for the applicant argued that
applicant after receipt of the summons appeared before the
respondent on 09/03/2022. Applicant has specifically stated to the
respondent that Mr.Naitik Mewani approached him for opening of
those firms in the name of the applicant. Relying on his words,
applicant has provided his basic details like PAN Card, ADHAAR
Card, mobile number and accordingly, firms were opened in the
name of the applicant.

Towards this, applicant was receiving
Rs.20,000/- per month from said Naitik Mewani. All the activities
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B.A.No.661 of 2022
of both the firms are managed by him. Applicant has specifically
informed to the respondent that applicant does not have any
document in his possession and all the documents are with the said
Naitik Mewani. He further argued that said Naitik Mewani had
moved anticipatory bail application bearing No.1691 of 2021 which
was rejected by this Court. Same was also rejected by the Hon’ble
High Court also. Now the matter is pending before the Hon’ble
Supreme Court as Special Leave Petition (Cri.).8269 of 2021. In
that matter, Hon’ble Supreme Court has granted interim protection
to said Naitik Mewani. In those matters, since from this Court till
before the Supreme Court, stand taken by the respondent is that
Paresh Mewani and Naitik Mewani
are looking 17 firms run by
different persons. However, activities of those firms are carried out
by them. And they have committed offence under CGST Act and
availed more than Rs.300 Crores as fake ITC.
include these two firms.

Those 17 firms
Those pleadings were taken by the
respondent on the basis of investigations carried out by them.
These investigations also support case of the applicant that
applicant has not actually availed ITC, but offence was committed
by those Mewani. Applicant is arrested on 09/03/2022. Since
then, he is behind bars. As per case of the applicant and as per case
of the respondent, applicant is not beneficiary of the ITC. Role
assigned to the applicant is at the most is of abetor. As per Section
132(L)(i) r/w. Section 132(4)(5), offence of abettor
is bailable
offence. He requested to enlarge the applicant on bail on any terms
and conditions.

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B.A.No.661 of 2022
On the contrary, learned SPP Pathak for the respondent
No.1 opposed the application. He argued that applicant has causes
to commit and retain benefits to those Mewani which shows that
applicant is activally involved in the commission of the offence.
Offence is serious in nature.

Investigation is still in progress.

Therefore, application requires to be rejected.
5
After hearing both the sides, I have gone through
record. As per say of the respondent, in the matters of Mewani,
stand taken by the respondent is that those Mewani were running
17 fake firms and availed ITC and committed offence. Stand taken
by the applicant since beginning that he is receiving Rs.20,000/per month. He is not aware about business of the firms as business
was handled by those Mewani. Those pleadings were taken on the
basis of investigation by the respondent. Nothing is pointed out
that if the applicant is released on bail, there is possibility of
tampering with the evidence. Hence, I am inclined to allow the
application and pass following order.
ORDER
1
Bail Application No.661 of 2022 is hereby allowed.

2
Applicant Sachin Kankrai Mehta in File No.GEXCOM/
AE/FU/672/2021-AE-O/0
COMMR.

CGST-BWD-NS
PHARMA
registered with the respondent No.1 for the offence U/s.132 of
Central Goods and Services Act be released on bail on executing PR
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B.A.No.661 of 2022
bond of Rs.50,000/- with one or more sureties of the same amount.
In addition to this, applicant to deposit cash surety of Rs.50,000/-.
3
Applicant to furnish his detailed address, phone number
at the time of furnishing bail.
4
Bail before the Court attending remand.

5
Applicant to attend office of the respondent No.1 on
every Monday in between 11.00 a.m. to 2.00 p.m. till filing of the
chargesheet.
6
Applicant shall not, directly or indirectly, make any
inducement, threat or promise to any person acquainted with the
facts of the accusation against himself so as to dissuade him from
disclosing such facts to the Court or to any police officer.
7
Applicant shall not leave India without previous
permission of the Court.
8
Bail Application is disposed off accordingly.

( R. M. Sadrani )
Addl. Sessions Judge, Sessions Court,
Dated :22/04/2022.
Gr. Mumbai
Dictated on
: 22/04/2022
Transcribed on : 22/04/2022
Signed on
: 22/04/2022
“CERTIFIED TO BE TRUE AND CORRECT COPY OF THE ORIGINAL SIGNED
JUDGMENT/ORDER.
UPLOADED ON: 22/04/2022
TIME:05.55 p.m.

(Santosh B. Sawant)
(Selection Grade Stenographer)
Name of the Judge(with Court Room Shri. R. M. Sadrani, Judge, C.R.No.37.
No.)
Date
of
pronouncement
Judgment /Order
of 22/04/2022
Judgment/Order signed by P.O. on
22/04/2022
Judgment/Order uploaded on
22/04/2022