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2020 (2) TMI 1294 - DSC - GSTGrant of anticipatory bail - issuing fake invoices for the purpose of having input credit - Validity of summons issued - Statements given under coercion or not - bail sought on the ground that official of the Superintendent, Anti-evaion, Central Tax, Delhi, had gone at the premises of wife of the applicant to serve the summons u/s. 70 of CGST Act, 2017 whereas in fact, the applicant is living separately and had gone for some personal work at that time - HELD THAT:- The statement given by the applicant to the department u/s 70 of GST Act and further evidence in the form of statement of accountant Vibhav Rai and the books of account, which have also been admitted by the applicant, are reflecting the existence of a deep rooted systematic conspiracy to cheat the exchequer. The ground raised on behalf of the applicant is that he was coerced to give the statement. However, it is to be seen that the applicant was given time to join investigation. He was given protection by the court and therefore, without commenting on the merits of the statement or contentions of the applicant that it was taken under coercion, I find that at this stage, it is highly improbable that a person who had court protection could be threatened orally and be made to give such inculpatory statement. This is not a fit case for grant of anticipatory bail - bail application dismissed.
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