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2021 (3) TMI 97 - DSC - GSTSeeking Grant of bail - case of accused/applicant is that accused has been falsely implicated in this case and he do not have any concern with the alleged firms - availment of fraudulent ITC - connection of accused with the offence - It is alleged that for the purpose of commission of offence, bogus firms were created in even in the name of the employees of the accused and these firms were used for the purpose of availament of fraudulent ineligible tax credit - HELD THAT:- The offence alleged against the accused is grave in nature in which a huge amount of ITC claim is involved. In commission of offence there is no actual purchase or sale of goods or hiring or rendering of services by projecting a huge turnover that remained only on papers. In such cases, the Government is not only deprived of what is due to them. But in fraudulent ITC claims, of the nature allegedly made against the accused, a huge liability is created for the Government. Conduct of accused is also shown non-cooperative during investigation. Role of accused being the main person in the commission offence has been shown. Such acts of creating fictitious firm and bogus bill for the purpose of availing benefit from the government causes heavy losses to the exchequer. Considering the facts and circumstances of the case, gravity of offence, role of accused and evidence surfaced against the accused till date, I do not find that this is a fit case to grant bail to the accused/applicant at this stage - Application dismissed.
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