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2021 (9) TMI 628 - DSC - GSTGrant of anticipatory bail - Circular Trading/Transactions without any supply of goods or services - entire case is based on documentary evidence for which custodial interrogation of applicant is unwarranted - section 132 of GST Act - HELD THAT:- Perusal of record prima facie reveals that applicant is apprehending arrest with regard to Remand Application No.213/2020 at the best of CGST Bombay West Commissionerate for the offences punishable u/s. 132(1)(b) (c) of CGST Act 2017. As per say of the respondent company of the applicant has availed and utilized Input Tax Credit of ₹ 5.59 approximately. As per say of respondent applicant is involved along with main accused C.P.Pandey a Chartered Accountant in Circular Trading/ Transactions without any supply of goods or services to the firm companies by main accused C.P.Pandey. The said Circular Trading was made in order to enhance turnover of the company by C.P.Pandey in order to fraudulently avail loan or other benefits from the bank. Though applicant had attended the office of respondent once and handed over certain documents. But it is the contention of respondent that applicant failed to attend office of respondent on 13th January 2021 pursuant to summons issued on 7.1.2021 to that effect. As per say of respondent present applicant did not attend office of respondent on 17.12.2020 as well as on 29.12.2020. It is matter of record that my learned predecessor has directed the applicant to respond request of respondent - there are substance in the submissions made on behalf of respondent that conduct of the applicant not appearing before respondent for the purpose of inquiry /investigation and not adhering to interim order granted by my learned predecessor disentitle him from consideration of present anticipatory bail. This is not a fit case for consideration of anticipatory bail - anticipatory bail application rejected.
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