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2021 (9) TMI 552 - HC - GSTFraudulent Input Tax Credit (ITC) - Seeking quashing of entire criminal proceedings of the complaint - sanction order has been issued by a competent authority or not - passing of fraudulent input tax credit - retraction of statements after long time - HELD THAT:- It is evident and as admitted by Sri Mathur that the authority concerned had issued summons to the applicants on 26.02.2021. In terms of the summons, applicants had appeared before the summoning authority and had answered various questions, put-forth to him, and had signed the statement on 27.02.2021. Though, learned counsel for applicants submits that subsequently, by filing an affidavit, applicants had retracted his statement and copy of this affidavit dated 02.06.2021 is available on record. It is evident that applicant was given an opportunity to appear and explain the circumstances appearing to the appropriate officer under the Act to give evidence and produce documents. Retraction of this statement, after about more than three months, is not the subject matter of the adjudication in an Application U/S 482 Cr.P.C. - also, there is already an assessment, as is evident from the complaint filed by the department before the learned Special Chief Judicial Magistrate, Meerut, showing amount of input tax credit passed on to M/s M.F.P.L., as per the G.S.T.R.-2A of M/s M.F.P.L., to the extent of ₹ 31.64 crores, which has been fraudulently availed and utilized by the applicant-Sanjay Garg, even this argument that there has been no assessment and prosecution has been launched without any assessment, is not made out. There is no substance in the present application, calling for interference in either the complaint case or the order of cognizance or the order of the summoning - application dismissed.
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