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2023 (10) TMI 1153 - HC - GSTSeeking grant of Anticipatory Bail - Misuse of PAN number of the Chartered Accountant (CA) for fraudulent transaction and evasion of GST - correctness of contents of the status report filed by the Investigating Officer - HELD THAT:- It is stated that in the objections filed to the aforesaid status reports, it has been stated that the requisite documents have been provided. However, it is pertinent to note that in the application for bail as well as in the objections filed to the status report, the stand of the applicants are contradictory with regard to the dealings with M/s Madhu Enterprises. They have also further denied any involvement with Sanjay Kumar, whose statement was recorded by the Investigating Officer. It is pertinent to note that as per investigation, the mobile number with which the said M/s Madhu Enterprises was registered with the GST Department belonged to the aforesaid Sanjay Kumar, who is stated to be a security guard of the applicants. The investigation from the GST Department has also revealed that the aforesaid M/s Madhu Enterprises made business transactions worth crores of rupees with three entities of which the present applicants were director and despite that said fact, the applicants have been evading from giving details of the said transaction. The ratio of the judgment of Hon’ble Supreme Court in Pankaj Bansal [2023 (10) TMI 175 - SUPREME COURT] relied upon by the learned Senior Counsel for the applicants has no application to the facts of the present case as the answers being given during investigation of the case, are on the face of it, totally evasive. This Court is of the considered opinion that custodial interrogation of the applicants is necessary to unearth entire chain of transactions linked with M/s Madhu Enterprise at the behest of the present applicants and the entities in their control - Application dismissed.
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