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2023 (2) TMI 91 - BOMBAY HIGH COURTSeeking grant of pre-arrest bail - production of fraudulent documents and fraudulent NOC while obtaining the registration itself - Sections 132(1)(e), (1)(f) and 132(1)(iv) of the Maharashtra Goods and Services Tax Act, 2017 - HELD THAT:- It is after the statement of the Chartered Accountant was recorded that the involvement of the present applicant came to light. The persons who are shown to be directors namely Dilkhush Abdul Jabbar and Vijay Singh Naruka are factually working as gas cylinder delivery boy and welder in whose accounts the transaction worth Rs.1,35,00,000/- is shown to have taken place. According to the prosecution, it is the applicant who is the person behind Sneheshwara Enterprises Private Limited operating the affairs with these two Directors as fronts. The statement of the Chartered Accountant reveals that it is the applicant who had approached him for the work relating to the formation of the company. This is not a fit case to grant relief of pre-arrest bail to the applicant. The anticipatory bail application is rejected.
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