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2022 (5) TMI 1290 - DSC - GSTSeeking grant of bail - misuse of ID password of UDIN and OTP - Allegation against the Chartered Accountant - preparation of forged certificates for bogus/nonexistent companies to claim a GST refund - offence under Section 132 (1)(i) read with 132(1)(b)(c)(e)(f) CGST Act 2017 - HELD THAT:- This Court is of the considered view that the allegations levelled against the applicant/accused Sunil Mehlawat are that he shared his ID password of UDIN and OTP with his friend i.e. the co-accused namely Gaurav Dhir and on 16.05.2022, co-accused Garuav Dhir informed him that he had generated some UDIN (as mentioned in the instant application) for CA certificate for filing certain refund claims pertaining to firms which were later on found to be fraud/fake. Hence, applicant/accused Sunil Mehlawat is involved in causing a loss to Government Exchequer to the tune of Rs.7,60,89,626/- and thus has committed offence under Section 132 (1)(i) read with 132(1)(b)(c)(e)(f) CGST Act 2017 and he has actively participated in the preparation of forged certificates for bogus/non-existent companies to claim a GST refund and thereby causing loss to the public exchequer. Considering the gravity and the nature of the allegations levelled against the applicant/accused and the fact that the investigation of the case is at nascent stage and further considering the fact that now a days economic offences are rampant and should be dealt with due firmness - in light of the above discussion and considering the seriousness and nature of the offence allegedly committed by the applicant/accused, this Court is not inclined to grant concession of bail to applicant/accused Sunil Mehlawat. Application dismissed.
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