TMI Blog2021 (5) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ord statements. Having noted the all records and the scale of the alleged scam as well as the involvement of Petitioner, we are not inclined to interfere with the investigation at this stage,as that may tantamount to foreclosing the out-come to the investigation and would rather hamper the same - considering the magnitude and the scale of the alleged fraud involving public money and the critical stage, when investigation to get hold of the mastermind/ king pin and other key conspirators as well as the modus operandi is underway in which Petitioner through his sole proprietary concern, as well as through the Pvt. Limited Company, is alleged to be an active participant, at this stage, we are not inclined to indulge into the request for grant of bail under Article 226 of the Constitution of India. Bail application dismissed - List the matter on 21st June, 2021 for further consideration. - WRIT PETITION (ST.) NO. 9335 OF 2021 - - - Dated:- 6-5-2021 - SUNIL P. DESHMUKH ABHAY AHUJA, JJ. Mr. Ganesh Gole i/b. Ritesh Ratnam, for the Petitioner. Mr. Jitendra Mishra with Mr. D. B. Deshmukh, for Respondent No.3. (THROUGH VIDEO CONFERENCING) P.C:- Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shtra 410 208 which had been declared as an additional place of business of M/s. Shushmita Mercantile Pvt. Ltd. (iv) admitted that no goods were received or stored at the premises of Godown No.236-C, KWC, Steel Market, Road No.2, Kalamboli,, Navi Mumbai 410 218 which had been declared as an additional place of business of M/s. Vijay Ispat; (v) On being asked as to how the E-Way bills issued by M/s. Pan Asia were showing the address as Gut No.220/2, Kambare Wada, Palghar, Maharashtra 421 303 , which was just an open plot of land without having any protective enclosure or building and thus not suitable for handling goods, he declined to offer any comment; (vi) He failed to explain to why no records/ registers/ documents were found on inspection of his principal place of business; (vii) He used to offer salary of ₹ 10,000 per month to Shri Rahul Rajbhar for assisting Shri Amit Lohia, who also played a crucial role in the conspiracy of fraudulent availment of ITC; (viii)He admitted that he switched off his mobile phones so as to escape from the authorities in the recent case of investigation by DRI into the affairs of one of the Group company , viz. M/s. Jy Jagd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was called by Respondent No.3Authority by a summons to record his statement on 23rd March, 2021 but without any notice or opportunity of hearing, was arrested on the very same day and then remanded on the next day to judicial custody and continues to be so till date. He submits that this is a question of personal liberty and neither has there been any offence registered nor any show cause notice given to Petitioner. He submits that this is a case of illegal detention and Petitioner needs to be forthwith released from the illegal arrest. He submits that he is only receiving an amount of ₹ 70,000/- per month and has no other means. It is also urged on behalf of Petitioner that there is no reason to believe and therefore the investigation as well as the arrest is bad in law. 6. Petitioner heavily relies upon the decision of this Court in Writ Petition No.471 of 2021 dated 15th February, 2021 in the case of Daulat S. Mehta v/s. Union of India Others , stating that in almost similar circumstances, this Court has enlarged the Petitioner therein on bail, subject to the conditions mentioned in paragraph 41 thereof. He would submit that while the decision on the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of business of PAN ASIA Steels Pvt. Ltd. situated at Gut No.220/2, Kambaren Wada, Palghar, Maharashtra 421 303 was inspected and it was found to be an open piece of land without any building/ canopy and did not appear to carry out any business activities nor was their any sign board of the companies or demarcation on the said plot. In the Petitioner s statement, which was recorded on 23rd March, 2021, Petitioner has made admission with respect to the aforesaid facts as also set out in paragraph 16 of the Affidavit in reply. Learned Counsel for the Revenue, submits that in view of the aforesaid, Petitioner is involved in the following offences:- (a) for availing input tax credit of ₹ 66 Crores on the basis of fake invoices which were issued without supply of goods which is punishable under clause (c) of sub-section (1) of the Section 132 of the CGST Act, 2017; and also (b) for the issuance of the invoices without actual sale of goods involving tax amounting to ₹ 66 Crores, punishable under clause (b) of sub-section (1) of the Section 132 of the CGST Act, 2017. 11. Based on the above, it is urged by the Revenue that M/s. Sushimita Mercantile Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted any office specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of subsection (1), or sub-section (2) of the said section, he may, by order, authorise any office of central tax to arrest such person. (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorized to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. (3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974)- (a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate; (b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station. 15. Section 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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