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2021 (6) TMI 231 - PATIALA HOUSE COURTSeeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - HELD THAT:- Ld. Standing Counsel took me through the statement of one Manish Jain who levelled specific allegations against the applicant/accused Amit Jain. He has categorically stated that he used to work for applicant/accused Amit Jain and his associates. It is further submitted that he worked as per the guidance/directions of the applicant/accused and his associates - The allegations of Manish Jain are further corroborated by the voluntary statement of applicant/accused Amit Jain recorded on 26.08.2020. It is evident that the applicant/accused was involved in generation of goods less fake invoices for the purpose of duty evasion - However, the applicant/accused cannot escape his liability u/s 132(1)(b) of the Act. Considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices - the applicant/accused is not entitled for grant of bail. Instant application is bereft of any merits - application dismissed.
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