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2023 (6) TMI 983 - DSC - GSTSeeking grant of Bail - irregular availment of ITC - invoices received from bogus / dummy supplier - HELD THAT:- Having considered the submissions and taking note of entire facts, evidence including statements, recorded uptil now in the investigation of CGST. Although it has come in the investigation that there have been fake details of vehicle of supply of goods furnished in uploading e way bills on portal. There is also various lapses evident regarding supply of goods by suppliers of M/s Dhruv Steels and M/s Varuni Steels. As reflected in the reply filed by Department some of the suppliers at L-1 level were found to be inactive on GST portal and even inward supply chain at L-3 and L-4 supplier level was also inconsistent. Supply chain of bogus invoices started from 27 non-operational firms. All these things certain create doubt as to the inculpability of the accused in the matter. However having so noticed, taking into consideration the ratio laid down in the judgment of TARUN JAIN VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI [2021 (12) TMI 135 - DELHI HIGH COURT], since primary concern of Department is to trace and collect the GST evasion. Bail cannot be denied to accused as a punishment - Upon filing of complaint, accused would certainly be prosecuted and would be liable to pay penalty and funds availed by way of illegitimate ITC if found guilty. Application disposed off.
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