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2020 (12) TMI 1269 - DSC - GSTApplication for pre-arrest bail - wrongful availment and passing on of input tax credit or not - serious allegations against the applicant in respect of evasion of tax - HELD THAT:- Upon perusal of the allegations made against the applicant it is prima facie revealed that the applicant has supplied goods without invoices and that issued invoices but without supplying goods in contravention of the provisions of the GST Act. Upon perusal of the objection taken by the respondent, it is crystal clear that the applicant is not interested to co-operate the investigating agency. Not only this the prosecution has specifically quoted the incident dated 18.11.2020 stating that on that day, the statement of the applicant was recorded but the applicant without signing the statement and the permission of the Investigation Officer had left the premises. The statement has not been controverted by the applicant by filing counter affidavit. This shows the attitude of the applicant that he is not interested to extend co-operation to the Investigation Agency. Thus, if the bail as claimed by the applicant is granted in his favour in that case certainly it would adversely affect the further investigation - In view of the observations and the allegations made against the applicant, no case is made out for exercising discretion for grant of pre-arrest bail. Bail application dismissed.
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