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2021 (7) TMI 807 - DSC - GSTGrant of Anticipatory Bail - fraudulent transfer of input tax credit - evasion of huge amount of GST by procuring invoices without actual supply of goods - applicant is partner in M/s Martiz Cera against which allegations of tax evasion is framed - offence u/s 132 (1)(b) and 132(1)(c) of the Central Goods and Services Tax Act and Gujarat Goods and Services Tax Act - HELD THAT:- As per the case of prosecution, false Input Tax Credit to the tune of ₹ 18.04 crores has been availed by the firms of the applicant, his brother and father on the strength of invoices supplied by Virat Dhanjibhai Bhatiya under the bogus firms. All are made accused in the present case. However, so far as the present applicant is concerned, admittedly he is one of the partner in M/s Martiz Cera against which allegations of tax evasion are to the tune of ₹ 32 Lakhs. So, far as other firms namely M/s Himat Trading and M/s Action Industries are concerned, same are respectively of the proprietorship of father and brother of the applicant. It is not the case of the respondent that the father and brother of the applicant were not managing the affairs of those firms and were not aware of the transactions of those firms - applicant is ready and willing to deposit the amount of ₹ 32 Lakhs with the respondent within a period of four weeks from today so far as the liability respecting Martiz Cera is concerned. The applicant has further agreed to provide co-operation to the investigation /Intelligence Officers of the Department ongoing investigation against him. In ABHINAY ANIL AGRAWAL VERSUS STATE OF GUJARAT [2020 (2) TMI 1527 - GUJARAT HIGH COURT], the Hon'ble High Court has grated bail to the applicant in similar type of case on deposit of amount of ₹ 1 Crore. It is deemed fit to exercise discretion in favour of the applicant for grant of bail under section 438 of Cr. P. C., subject to conditions imposed - application allowed.
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