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2021 (1) TMI 1152 - DSC - GSTGrant of anticipatory bail - Fabrication of documents with intention to avail and utilize inadmissible 'Input Tax Credit' and to avail the export benefits - section 132(1)(b, 132(1)(c) and Sec. 132(1)(e)(e) of CGST Act, 2017 - HELD THAT:- As per say of the respondent, present applicant, his father and brother have purchased goods worth ₹ 2.47 crores from M/s. Neha Impex and M/s. Rohini Impex. These two firms in turn have purchased, the goods from M/s. Mahalaxmi Traders. As per investigation till date M/s. Mahalaxmi Traders is not in existence. Further, prima facie record reveals, that the firms and companies of the applicant which are run by him along with his father and brother has evaded tax to the tune of ₹ 12.5 crores. Moreover, as reflected by statement of Sachin Gaiwkad he is not owner/proprietor of M/s Neha Impex. Further statement of Jagdish Bhikaji Chouhan, it is transpired that he is dummy proprietor of M/s. Rohini Impex. Considering the huge amount of tax evasion which has caused loss to the public exchequer, thorough investigation is required. Apart from this present applicant cannot pray for parity, while considering his prearrest bail on the ground that his father and brother are granted regular bail by the Addl. Chief Metropolitan Magistrate, as the parameters for consideration of regular bail and anticipatory bail are different. Bail application dismissed.
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