TMI Blog2021 (2) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... licant - From the material available on record, it established that the suppliers have supplied goods to the Companies, which have been further exported by the Companies to the buyer. In addition to it, payments received by the Companies from their foreign buyers are further transferred to account of the suppliers via-online. Copy of some of the Ledgers maintained by the Company qua their suppliers are annexed herewith as Annexure A-32. Therefore, it is wholly misconceived that the suppliers are non-existent. Supply of goods by the transporter - e-way bill uploaded by the supplier - HELD THAT:- It goes to many levels of checks and inspection by the Custom Authorities and Export General Manifesto (EGM) are issued at different stages. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariharan, Sr. Adv. with Mr. Shadman Ahmed Siddiqui, Mr. Sumer, Mr. Siddharth S. Yadav, Mr. Samarth K. Luthra Mr. Abhishek Pati, Advs. Respondents Through : Mr. Harpreet Singh, Adv. J U D G M E N T 1. Present petition has been filed under section 438 Cr.P.C. seeking anticipatory bail to the petitioner in relation to the enquiry/investigation being conducted by the respondent under Central Goods Service Tax Act, 2017. 2. The case of the prosecution against the petitioner herein is that applicant and her husband created five bogus export firms, namely, M/s Atlantic International Trading Pvt. Ltd, M/s Blue Star International Pvt. Ltd, M/s Sun Flame Trading Pvt. Ltd., M/s Blue Evolution Pvt. Ltd and M/s White Mountain Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incriminating evidence collected so far, it is clear that the applicant was not merely a housewife but she was actively involved in the affairs of the companies in question including financial affairs and was very well aware of all the misdeeds done by her in order to claim GST refund of ₹ 45 crores. Moreover, the applicant is not cooperating in the investigation and since the day of arrest of her husband, she is absconding and the investigation is being conducted under strict adherence of law and under relevant provisions of CGST Act. 4. Further submitted that filing of the Writ Petitions bearing No.1001315 have no bearing on the present investigation as this Court has not granted any stay in the said writ petitions. Searches ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Moreover, the applicant has no movable and immovable assets in her name. The applicant has only received annual salary of ₹ 3 lakhs for the Financial Year 2019-2020 and has not received any salary for the Financial Year 2018-19. Therefore, the allegations of the respondent that the applicant has drawn the annual salary of ₹ 7.20 lakhs are misconceived. 7. It is submitted that the alleged offence u/s 132(b), CGST Act, 2017 is not made out against the Companies of the Applicant ( Companies ) as firstly, admittedly all the exports made by the Companies of the applicant are not disputed by the respondent, and secondly, there is no such allegations qua the Companies of the applicant that the Companies have forged and fabricated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, i.e. evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clause (a) to (d), it is submitted that the Companies of the applicant is not liable to pay tax for the goods exported by them as it falls under zero rated supply, in view of section 16 of ICGST Act, 2017. The Companies pay the IGST Tax by filing GSTR 1 return for their outward supplies, which is further refunded back to companies after filing GSTR 3B return and GSTR 9C with Audit. Moreover, the exports made by the Companies are not disputed by the Respondent. Thus, allegations that the Companies of the applicant evade tax or/and has fraudulently obtained refund or ITC are wholly misconceived and thus denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system of the Respondent does not accept it. Moreover, after uploading the e-way bill, the goods are transported by the concerned vehicle at ICD, Tukhlaqabad, wherein the entry pass are issued by the custom authorities and the goods are unloaded from the vehicle and are further inspected by the authorities. It goes to many levels of checks and inspection by the Custom Authorities and Export General Manifesto ( EGM ) are issued at different stages. It leaves no doubt that the goods are not transported by the concerned vehicle as it goes through different level of checks and inspections. However, above facts have not been investigated by the respondents. 14. It is not in dispute that on the day the impugned order has been passed, the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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