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2022 (8) TMI 390 - DSC - GSTSeeking grant of anticipatory bail - allegation of availment of fraudulent ITC from fictitious firms and passing on the said fraudulent ITC with an intention to evade payment of GST - HELD THAT:- In the present case there are allegations that the Page no.2 of total 4 applicant/accused is managing three firms i.e. M/s Shreya Impex, M/s Akshita Enterprises and M/s Modern Metal Industries. During investigation Smt.Babli Sharma, Proprietor of M/s Akshita Enterprises made the statement in the Office of Commissioner, GST that she has no idea of the business undergone by the said firm and all the affairs are being managed by the applicant/accused. Sh. Vikas Gupta Proprietor of M/s Modern Metal Industries also made a statement before the office of Commissioner GST that the applicant/accused used to pay him Rs.15,000/- to Rs.30,000/- per month for expenses and all the documents are maintained by the applicant/accused and he does not know about the turnover or income tax return of the said firm. Statements of Smt. Babli and Sh. Vikas gupta, Proprietors of other two firms prima facie establishes that the accused was managing these firms. There are allegations of fraudulently availing Input Tax Credit(ITC) of Rs.10 crores approximately from 30 non existing firms. In the additional reply filed on behalf of department it is stated that on verification the mobile numbers of all the vendors were found to be fake. The allegations against the applicant/accused are grave and serious in nature. Investigation is at the initial stage. The applicant/accused is the main conspirator and beneficiary of the alleged cheated amount. The custodial interrogation of the applicant/accused is required. In view of aforesaid facts and circumstances, anticipatory bail cannot be granted - bail application dismissed.
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