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2022 (8) TMI 389 - DSC - GSTSeeking grant of bail - Availment and passing of ineligible Input Tax Credit - fake invoices without supply of goods - evasion of GST - cancellation of registration of the three firms, with which the applicant was directly concerned - power of officers to issue summon - relevancy of statements made - HELD THAT:- It is pertinent to observe that appropriate officer under Section 70 of the CGST Act is given the powers to summon like a civil court. This power is only procedural, for compelling the attendance of the person summoned, this power does not have any direct bearing upon the manner in which such statements are to be used during inquiry, trial or other proceedings. Section 70(2) provides that every inquiry under Section 70(1) of the CGST Act shall be deemed to be “judicial proceedings”. However, this deeming provision is only for the purposes of Section 193 and 228 IPC, i.e. perjury and contempt on the face of the court - there is nothing specific in Section 70 of the CGST Act and Section 136 of the CGST Act to show that statements recorded under Section 70 of this Act can be used as confessional statements against the maker of the same. In the present case, much reliance has been placed by the complainant department on the statements recorded under Section 70 of the CGST Act. The truth of these statements shall be seen at the time of trial - The applicant / accused has been examined thrice by the complainant. The time period for seeking custodial interrogation of the applicant / accused has already lapsed in terms of Section 167(2) CrPC. The applicant / accused Aman Chhatwal @ Aman Singh S/o Ajit Singh is allowed to be released on bail on furnishing personal bond in the sum of Rs.5,00,000/- with two solvent sureties in the like amount to the satisfaction of the Ld. CMM concerned / Ld. Link CMM concerned / Ld. Duty MM concerned, subject to the conditions imposed - application allowed.
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