Home Case Index All Cases GST GST + DSC GST - 2021 (10) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 365 - DSC - GSTSeeking protection form arrest - issuance of tax invoices without actually supplying any goods - availment of irregular credit - submission of the respondent No. 1 is that further interrogation with the applicant is necessary as well as there is every possibility of his tampering with the evidence certainly has substance - HELD THAT:-The submission of respondent no. 1 appears quite probable because the applicant only knows about the details of those Companies. Any protection from arrest granted to him would in substance amount to granting him the opportunity to tamper with the evidence concerning the remaining almost 100 such entities. Availment of huge amount of tax even without actual supply of any goods is suspected and such suspicion is certainly well founded. Simply because certain cheque books and account books have been seized from the premises of the applicant it cannot be said that no further inquiry is to be made or nothing more is recoverable - Even the submission of the applicant that he was detained for more than 30 hours or was coerced to pay ₹ 15,00,000/or was coerced to sign a cheque for ₹ 2.31 Crores is not sufficient to deny the opportunity to the respondent No. 1 to proceed further with the investigation. The matter involves availment of huge amount of tax input credit. Therefore, a thorough investigation is certainly required. Any protection granted to the applicant from arrest would rather, be a sure impediment in such investigation. Such being the position, the submission of the applicant that personal liberty of an individual needs to be given paramount importance need not be given undue significance. Rather, the interest of the nation and society cannot be overlooked in such cases. Thus the applicant is not entitled for any protection from arrest. Application rejected.
|