Home Case Index All Cases GST GST + DSC GST - 2019 (9) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 617 - DSC - GSTGrant of Bail - irregular availment of input tax credit - alleged offence u/s 132(1)(b) and 132(1)(c) of CGST Act - requirement of custodial interrogation - HELD THAT:- Section 132(1)(b) provides that whoever issues any invoice or bill without supply of goods or services in violation of the provisions of the Act leading to wrongful availement or utilisation of Input Tax Credit or refund of tax shall be punished - section 132(I)(c) provides that whoever avails Input Tax Credit by using such invoices or bills referred to in clause (b) shall be punished. In the case in hand, as per the reply filed by the department, neither any invoice or bill has been issued by the applicant/accused nor any Input Tax Credit was availed by the applicant/accused himself or by any firm in which he is a proprietor or partner. The entire case put forth by the department against the applicant/accused is that he is the person who conspired with co-accused persons for wrongful availement of refund of IGST. It is pertinent to mention that the evidence collected so far against the applicant/accused is the statement of the applicant/accused recorded u/s 70 of CGST Act which has already been retracted by the applicant/accused when he was produced before the Court after his arrest. Considering the totality of facts and circumstances, period of custody already undergone by the applicant/accused and the nature of evidence available against the applicant/accused, applicant/accused Ramesh Wadhera is entitled to bail in this case at this stage. Hence, applicant/accused Ramesh Wadhera is hereby admitted to bail on furnishing personal bond in the sum of ₹ 1 lac with one surety. Bail application stands disposed of.
|