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2022 (10) TMI 311 - HC - GSTSeeking grant of Regular Bail - provisional attachment of the plant, machinery, vehicles and stock of the company on the ground that input tax credit was availed by the company by showing fake purchases from bogus/suspicious entities - offence under section 132(1)(c) of the GGST Act & CGST Act - section 69 of the CGST Act, 2017 - HELD THAT:- Pre-charge evidence is required to be recorded. It is true that fraudulent ITC claim has created huge liability for the government, but equally it is necessary that the accused gets an opportunity to defend his case. The department during the course of judicial custody of the present applicant has made necessary investigation and collected documentary evidence through the applicant himself and those supported documents has been produced with the complaint before the Chief Judicial Magistrate - The department has already attached the property under section 83 which is valued as Rs.6,17,21,463/-. Further the amount of Rs.50 Lakhs has been paid by the applicant and if necessary under sub- section (1) of section 138 of the Act, the Commissioner would have all the authority to compound the offence on payment being made by the alleged accused. The details of all the fake companies have been recorded. 138 transactions have been found to be suspicious and against that the applicant claims the said to be actual transfer against the payment by RTGS. Both the sides would get an opportunity to prove their case. The applicant is ordered to be released on regular bail on executing a personal bond of Rs.1,00,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed - application allowed.
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