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2021 (2) TMI 874 - DSC - GSTGrant of Bail - fake GST challan and GSTR-3B return - It is submitted that as per the Act the liability of payment of GST amount is of the company who collects GST from its customers and not of statutory auditors - HELD THAT:- In the given facts, accused is a CA and his firm M/s Rampal & Company was rendering professional services to M/s Starcrest Services Pvt. Ltd. as statutory auditors and consultants. The facts show that accused used to collect GST amount from M/s Starcrest Services Pvt. Ltd. and instead of depositing it to the full misappropriated a substantial part through creation of forged GST challans and GSTR-3B returns. It appears that M/s Starcrest Services Pvt. Ltd was misled by the said GST challans and GSTR-3B returns as they seem to have believed that the money belonging to government is being deposited by the accused until the department unearthed it. The plea of rendering co-operation to the department by the accused appears to be baseless as it is apparent that he tried to avoid investigation under the garb of medical treatment in hospitals. The conduct of the accused is writ large that despite being statutory auditor he misappropriated the GST amount and simultaneously misled M/s Starcrest Services Pvt. Ltd through generation of forged documents. Bail is accordingly denied to the accused. Application disposed off.
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