TMI Blog2021 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... - CRM-M No.8190 of 2021 (O&M) - - - Dated:- 24-3-2021 - HON'BLE MR JUSTICE ARVIND SINGH SANGWAN Present : Mr. Puneet Bali, Sr. Advocate with Mr. Sachin Jain, Advocate for the petitioner. Mr. Saurabh Goel, Advocate for the respondent. ARVIND SINGH SANGWAN, J. Prayer in this petition filed under Section 439 of the Code of Criminal Procedure (in short 'Cr.P.C.') is for grant of regular bail to the petitioner for offence under Section 132(1)(b) and 132(1)(c) punishable under Clause L(i) of Section 132(1) of the Central Goods and Services Tax, 2017 (in short 'the CGST, 2017) in File No.GEXCOM/AE/FU/87/2020-AE-CGST-DIV-PNP-COMMRTEPANCHKULA. Learned senior counsel for the petitioner has argued that the acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Judicial Magistrate, Panipat. The petitioner, thereafter, preferred an application for bail which was declined by the Additional Chief Judicial Magistrate, Panipat on 31.12.2020. Learned senior counsel for the petitioner has prayed for bail on the ground that in order to bring the offence under Clause (i) of Section 132(i) of the CGST, 2017, different amount of ITC were clubbed so as to bring the figure above ₹ 500 lacs to attract maximum punishment and therefore, no proper procedure has been followed. Learned senior counsel for the petitioner has next argued that there is no fake or bogus invoices or no false claim have been set up by the petitioner as he has filed all the documents relating to the transactions from time to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge. Learned counsel appearing for the respondent has, however, opposed the prayer for bail of the petitioner on the ground that a complaint has already been filed against the petitioner after recording the statement of one witness namely Chander Parkash and he has relied upon various documents to submit that on verification, all the documents submitted by the petitioner claiming exemption from the CGST, it was found that the firm of the petitioner has received invoices without actual supply of goods from fake/bogus firms namely M/s.Neelkanth International, M/s. Global Enterprises and M/s. Mahadev Trading Company. It is further stated that M/s. S.B. Chemicals is registered with the GST Department in the name of Smt. Sunita Bathla, mothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccused (petitioner therein) was prima facie found violating the penal provisions and therefore, the bail was not granted. Counsel for the respondent has also placed on record voluminous documents including some judgments to support his arguments, however, for the purpose of deciding the application for bail, the same are not referred to. In reply, learned senior counsel for the petitioner has reiterated the arguments that on an earlier occasion, when the record of the petitioner was verified on 14.10.2020, a specific note was made by the Assistant Commissioner, CGST, that e-Way bill and transport documents were found to be genuine and therefore, it will be a matter of trial as to how the same documents are now termed as fake documents as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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