Home Case Index All Cases GST GST + HC GST - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1276 - HC - GSTRelease of applicant on Bail - issuing bogus, false & fabricated bills - showing false supply of goods - granting illegal financial profit to the recipients as input tax credit (ITC) - offences punishable under Section Madhya Pradesh Goods and Service Tax Act, 2017 and Section 132 (1)(b) & (C) of Central Goods and Service Tax Act, 2017 - HELD THAT:- Under Section 69 of the Central Goods and Service Tax Act, 2017, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of subsection (1) of Section 132 of the GST Act - Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of both or avails input tax credit using such invoice, shall be punished with imprisonment for a term which may extend to 5 years and with fine, if the amount involved is more than ₹ 500 Lakhs. It is alleged that the Applicant who was the accountant of M/s Commercial Corporation Seoni issued bogus false and fabricated bills and have shown false supply of goods through the same and also helped Deepesh Tiwari and Amit Awadhiya and thereby embezzled huge amount - Applicant in his statement recorded by Assistant Commissioner under Section 70 of Central Goods and Service Tax Act, 2017, admitted that he was the accountant of the said firm M/s Commercial Corporation Seoni and used to issue bills of bogus firms without supplying the goods. Investigation is going on, so at this stage this court is not inclined to grant bail to the applicant - bail application rejected.
|