Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2019 (2) TMI 1719 - HC - GSTOffence under Section 132(1)(B) (C) (D) of Central Goods and Services Tax (CGST) Act 2017 - Service of notice - HELD THAT - Petitioner was summoned in terms of Section 70 of the Act. Petitioner appeared and was duly interrogated and his statement was recorded and thereafter he was arrested. Under the Act show cause notice is to be served to the company with regard to the amount due. However in the present case no such notice has been issued to the company. The amount required to be paid by the company has not been determined so far. Company has a remedy to file an appeal against the determined amount. Company has already deposited Rs. 4 crores with the concerned authority which would have been required to be paid by the company in case of filing of appeal against the assessment order. In-fact no further amount is required to be deposited by the company with the concerned authority in the present case. Offence under the Act is compoundable. Petitioner is merely an employee of the company. The offence committed by the accused is serious in nature. In-fact the accused had issued bogus invoices without actual movement of goods which led to involvement of fraudulent input taxes amounting to Rs. 40.58 crores. Admittedly company has deposited Rs. 6.95 crores with the concerned authority towards non-payment of G.S.T. Case is still under investigation. Keeping in view the seriousness of the allegations levelled against the petitioner no ground for grant of bail to him is made out - petition dismissed.
|